B.Com. LL.B. (Five Years) Sem 7 Law of Taxation 2019 Dec Question Paper - KSLU

Questions asked in this paper

UNIT - I

1. Q1 (a) "The law of taxation is levied in confirmity with the fundamental rights under Indian Constitution". Discuss.
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2. Q1 OR Explain the term 'Tax' and state the different types of taxes.
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3. Q1 (b) Write a note on compensatory tax.
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4. Q1 OR Write a note on the difference between tax evasion and tax avoidance.
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UNIT - II

1. Q2 (a) Income of the previous year is chargeable to tax in the immediate following assessment year and state the exception if any.
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2. Q2 OR Define salary. Discuss the nature of income chargeable under the head of salaries.
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3. Q2 (b) Write a note on Agricultural income.
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4. Q2 OR 'X' a foreign citizen comes to India for the first time on March 20, 2017 to join as a visiting professor of Karnataka State Law University. On 10th April 2017 his appointment was confirmed and approved by the Government. During the year 2017-18, he was paid 20 lakhs of remuneration. State whether the amount is taxable in India.
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UNIT - III

1. Q3 (a) Explain the term G.S.T. and state the impact of G.S.T. on business of accounts.
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2. Q3 OR Explain the term supply and state the transaction which are taxable even when no consideration is paid.
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3. Q3 (b) Write a note on Dual G.S.T. taxation.
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4. Q3 OR Write a note on exemption of tax under G.S.T.
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UNIT - IV

1. Q4 (a) Explain the law relating to imposition of G.S.T. for Union Territories in India.
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2. Q4 OR Discuss the exemptions on the sale and purchase of securities in G.S.T.
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3. Q4 (b) Write a note on refund of tax.
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4. Q4 OR Write a note on Registration under G.S.T.
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UNIT - V

1. Q5 (a) Explain the provisions relating to duty drawback on imports as against exports under Customs Act, 1962.
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2. Q5 OR Explain the provision relating to assessment of duty under the Custom Act, 1962.
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3. Q5 (b) Write a note on baggage.
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4. Q5 OR Write a note on Custom Officers.
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Typed from the KSLU paper above. The paper is the original. Long reading passages are shortened here to their first and last lines and a summary.