KOg; gjpg;GupikAilaJ

gf;fq;fspd; vz;zpf;if: 13

Executive Level
Fundamentals of Taxation & Law

K
guPl;rhh;j;jpfSf;fhd mwpTWj;jy;fs;

(1) mDkjpf;fg;gl;l fhyk;: thrpj;J> jpl;lkpl – 15 epkplq;fs;

tpilnaOj – 3 kzpj;jpahyk;

(2) nkhj;jk;: 100 Gs;spfs;

E
(3) gFjp A – tupaPL (40 Gs;spfs;) - Taxation

gpupT 1: tpdh 1: 5 gy;Njh;T tpdhf;fs; (MCQs) – vy;yh tpdhf;fSk;

fl;lhakhdit

tpdh 2: 5 FWfpa tpil tpdhf;fs;– vy;yh tpdhf;fSk;

fl;lhakhdit

3
gpupT 2: 1 tpdh– fl;lhakhd tpdh

gFjp B – rl;l mbg;gilfs; (60 Gs;spfs;) – Legal Fundamentals

gpupT 1: tpdh 4: 5 gy;Njh;T tpdhf;fs (MCQs) – vy;yh tpdhf;fSk;

fl;lhakhdit

tpdh 5: 5 FWfpa tpil tpdhf;fs; – vy;yh tpdhf;fSk;

fl;lhakhdit

gpupT 2: 4 tpdhf;fs; – VjhtJ 3 tpdhf;fSf;F tpiljUf.

(4) rfy tpdhf;fSf;Fk; tpilfs; ckf;Fj; jug;gLk; tpilg;Gj;jfj;jpy;

vOjg;gly; Ntz;Lk;.
tpdh 1 kw;Wk; tpdh 4 f;fhd tpilfs;- kpfTk; nghUj;jkhd tpilapid
MARCH 2016
(A, B, C my;yJ D) njupTnra;J> me;j tpilf;fhd vOj;jpid ckJ
tpilg; Gj;jfj;jpy; cupa tpdh ,yf;fj;jpw;F vjpNu vOJf.
Part A
(5) gpupT 2 ,d; xt;nthU tpiliaAk; tpilg;Gj;jfj;jpd; jdpj;jdpg;
gf;fj;jpy; Muk;gpf;fTk;. Part A
(6) tpilfs; ahTk; ePh; guPl;ir vOj tpz;zg;gpj;j mNj xU nkhopapy;
vOjg;gly; Ntz;Lk;.
 Part A
tupaPL (Taxation)
gFjp A f;fhd nkhj;jg; Gs;spfs;: 40 Gs;spfs;
,e;jg; ghlj;jpy; rpj;jpailtjw;F ,e;jg; gFjpapy; Fiwe;jgl;rk; 20 Gs;spfs; ngwNtz;Lk;.

gpupT 1
vy;yh tpdhf;fSk; fl;lhakhdit.
gpupT 1 f;fhd nkhj;jg; Gs;spfs;: 20 Gs;spfs;
,e;jg; gpupTf;F gupe;Jiuf;fg;gl;l fhyk;: 36 epkplq;fs;;

tpdh 01

kpfTk; nghUj;jkhd tpilia njupTnra;aTk;.

(nkhj;jk;: 10 Gs;spfs;)

1.1 fPo;tUk; $w;Wf;fs; ckJ kPsha;Tf;fhf jug;gl;Ls;sd:

(i) Neh; tupapidg; nghWj;jkl;by;> nghJthf tuptPjq;fs; tsh;r;rpailAk;.

(ii) Neupy; tupapidg; nghWj;jkl;by;> tupr;Rik NtWegUf;F khw;wg;glyhk;.
NkNy jug;gl;Ls;stw;wpy; rupahd $w;W/$w;Wf;fs; vJ/vit?
A. (i) kw;Wk; (ii) ,uz;LNk rupahdit.
B. (i) kw;Wk; (ii) ,uz;LNk jtwhdit.
C. (i) khj;jpuk; rupahdJ.
D. (ii) khj;jpuk; rupahdJ.
(2 Gs;spfs;)

1.2 2014/15 tupkjpg;ghz;bw;fhd #h;ah (jdpahh;) fk;gdpapd; nkhj;j epajpr;rl;l

tUkhdk; &gh 2,300,000. Kd;ida Mz;bypUe;J Kd;nfhz;Ltug;gl;l el;lk;
&gh 2,000,000. Mz;bd;NghJ murhq;fj;jpw;F ed;nfhilahf &gh 300,000
nrYj;jg’gl;lJ.
tupkjpg;ghz;bw;fhd tuptpjp tUkhdk;;
A. &gh 2,000,000
B. &gh 0
C. &gh 1,195,000
D. &gh 2,300,000
(2 Gs;spfs;)

KE3 – March 2016 Page 2 of 13

1.3 xU fk;gdp mjd; tUkhdtupj; jpul;bid Fwpg;gpl;l jpfjpf;F Kd;dh; rkh;g;gpf;f
Ntz;Lk;.

epajpr;rl;l jpfjp njhlh;ghd epiyapid fhl;Lk; rupahd $w;W vJ?

A. jpul;L me;j tupkjpg;ghz;bd; Kbtpidj; njhlh;e;JtUk; nrg;lk;gh; 30e;
jpfjp my;yJ mjw;F Kd;dh; rkh;g;gpf;fg;gl Ntz;Lk;.
B. jpul;L me;j tupkjpg;ghz;bd; Kbtpidj; njhlh;e;JtUk; brk;gh; 31e; jpfjp
my;yJ mjw;F Kd;dh; rkh;g;gpf;fg;gl Ntz;Lk;.
C. jpul;L me;j tupkjpg;ghz;bd; khh;r; 31e; jpfjp my;yJ mjw;F Kd;dh;
rkh;g;gpf;fg;gl Ntz;Lk;.
D. jpul;L me;j tupkjpg;ghz;bd; Kbtpid njhlh;e;J tUk; etk;gh; 30e; jpfjp
my;yJ mjw;F Kd;dh; rkh;g;gpf;fg;gl Ntz;Lk;.
(2 Gs;spfs;)

1.4 fPo;tUtdtw;wpy; 2006 Mk; Mz;bd; 10 Mk; ,yf;f cs;ehl;L ,iwtupr;

rl;lj;jpd;fPo; Nkd;KiwaPl;L tpjpKiw njhlh;ghd jtwhd $w;W vJ?

A. nry;YgbahFk; xU Nkd;KiwaPL tupkjpg;gPl;L mwptpj;jw; jpfjpapypUe;J

(date of notice of assessment) Kg;gJ ehl;fSf;Fs; Nkw;nfhs;sg;gly;
Ntz;Lk;.
B. Nkd;KiwaPlhdJ tupkjpg;ghsUf;F (assessor) my;yJ mq;fPfhuk;ngw;w
gpujpepjpf;F (authorised representative) Kftupaplg;gl Ntz;Lk;.
C. nry;YgbahFk; Nkd;KiwaPL vOj;J%ykhf Nkw;nfhs;sg;gl Ntz;Lk;.
D. nry;YgbahFk; Nkd;KiwaPL fpilj;j jpfjpapypUe;J ,U Mz;LfSf;F
cs;shf Mizahsh; ehafj;jpd; jPh;g;G toq;fg;gly; Ntz;Lk;.

(2 Gs;spfs;)

1.5 tiuaWf;fg;gl;lM & P (jdpahh;) fk;gdp fhfpjhjpfspd; (stationery items) nkhj;j

kw;Wk; rpy;yiw tpahghuj;jpy; <Lgl;Ls;sJ. 31 brk;gh; 2015 ,y; Kbtile;j
fhyhz;by; cs;Sh; tpw;gidfspypUe;J gupg;gpidf; nfhz;l tpw;gidg; Gus;T
&gh 6,500,000.

31 brk;gh; 2015 ,y; Kbtile;j fhyhz;by; Njrj;ij fl;bnaOg;Gk; tupg;gupg;G

(NBT liability);

A. &gh 160,000
B. &gh 130,000
C. &gh 80,000
D. &gh 65,000
(2 Gs;spfs;)

KE3 – March 2016 Page 3 of 13

tpdh 02

rfy tpdhf;fSf;Fk; jug;gl;Ls;s tpdh tpidr; nrhw;fis ftdj;jpw;nfhz;L

RUf;fkhd tpil / fzpg;gPLfis jUf. (nkhj;jk;: 10 Gs;spfs;)

2.1 2006 Mk; Mz;bd; 10 Mk; ,yf;f cs;ehl;L ,iwtupr; rl;lj;jpd; gpupT 217 ,y;
jug;gl;Ls;s nghUs;NfhlYf;F mika ‘egh;_ (person) vDk; gjj;jpid tpgupf;Ff.
(2 Gs;spfs;)
2.2 fPNo jug;gl;Ls;s tpguq;fs; tupkjpg;ghz;L 2014/15 njhlh;gpy; ,yq;ifapd;
tiuaWf;fg;gl;l jdpahh; fk;gdpnahd;W gw;wpajhFk;:
 tpahghuj;jpypUe;J tUkhdk; - &gh 1,800,000
 ngw;w tl;b - &gh 45,000 (gpbj;Jitj;jy; tup (WHT) fopf;fg;glJ)
 tjpTs;s fk;gdpapy; fpilj;j gq;fpyhgk; - &gh 450,000 (10% tup fopj;jJ)
tupkjpg;ghz;L 2014/15f;F fk;gdpapd; nkhj;j epajpr;rl;l tUkhdj;ij fzpf;Ff.
(2 Gs;spfs;)
2.3 tiuaWf;fg;gl;l PCD (jdpahh;) fk;gdp rg;ghj;J Vw;Wkjp tpahghuj;jpy;
<Lgl;Ls;sJ. tupkjpg;G Mz;L 2014/15 f;fhd fk;gdpapd; tuptpjp tUkhdk; &gh
456,000. fk;gdpahdJ 2014 Mf];l; 15e; jpfjp Kd;ida Mz;bd;
,yhgq;fspypUe;J &gh 100,000 ,id gq;fpyhgkhf gfph;e;jspj;jJ. ,e;jj;
njhif> fk;gdpapd; Mz;bw;fhd gfpuf;$ba ,yhgj;jpd; 10% ,Yk;
mjpfkhdjhFk;.
tupkjpg;ghz;L 2014/15 ,y; tiuaWf;fg;gl;l PCD (jdpahh;) fk;gdpapdhy;
nrYj;jg;gl Ntz;ba nkhj;j tupapid fzpf;Ff.
(2 Gs;spfs;)
2.4 RKJ> Kd;ida tupkjpg;ghz;L tUkhd tupg;gupg;gpd; mbg;gilapy; fhyhz;L
jtizf; nfhLg;gdTfis nrYj;jp te;Js;shh;. elg;G Mz;bw;fhf nrYj;j
Ntz;ba tUkhdtup mth; Vw;fdNt nrYj;jpa tUkhd tupapYk; ghh;f;ff;
Fiwthf ,Ug;gjid gpd;dh; mth; njupe;JNfhz;lhh;.
RKJ mjpfkhfr; nrYj;jpa tupf;fhf typjhd Nfhupf;ifia (valid claim)
vt;thW Nkw;nfhs;s KbAnkd tpgupf;Ff.
(2 Gs;spfs;)
2.5 kf;rp ypndd; Mil cw;gj;jp nra;Ak; epWtdkhFk;. 2015 brk;gh; 31e; jpfjp
Kbtile;j tuptpjpg;Gf; fhyj;jpw;fhd fPo;tUk; jfty;fs; jug;gl;Ls;sd:
(i) Nkw;nfhs;sg;gl;l cs;Sh; toq;fy;fspd; ngWkjp: &gh 234,000,000.
(ii) mjd; nfhs;tdTfs; kPJ Nkw;gb tuptpjpg;Gf; fhyj;jpw;fhd cs;sPl;L
ngWkjpNrh; tup (Input VAT): &gh 10,545,000. ,e;jj; njhif Nkhl;lhh;
fhUf;F nrYj;jpa cs;sPl;L ngWkjpNrh; tup &gh 327,000 ,id
cs;slf;FfpwJ.
(iii) Nfhug;glNtz;ba Kd;nfhz;Lte;j cs;sl P ;Ltup vJTkpy;iy.

Nkw;gb tuptpjpg;Gf; fhyj;jpw;F nrYj;jNtz;ba / (kPsg;ngwNtz;ba) ngWkjpNrh;

tupapid fzpf;Ff. (2 Gs;spfs;)
KE3 – March 2016 Page 4 of 13
 gpupT 2
fl;lhakhf tpilaspf;fNtz;ba tpdh.
gpupT 2 f;fhd nkhj;jg; Gs;spfs;: 20 Gs;spfs;.
,e;jg; gpupTf;F gupe;Jiuf;fg;gl;l fhyk;: 36 epkplq;fs;.

tpdh 03

tof;fwpQuhd Nfhk]; ,RW tq;fpapy; rl;l mYtyuhf flikahw;Wfpd;whh;. mj;Jld;

mth; tiuaWf;fg;gl;l R`j (jdpahh;) fk;gdpapd; gzpg;ghsuhfTk; cs;shh;. mtupd;
tupkjpg;G Mz;L 2014/15 f;fhd tUkhdk; gw;wpa fPo;tUk; jfty;fs; fpilj;Js;sd.

1. njhopy;rhh;e;j tUkhdk;

 mbg;gilr; rk;gsk;: khjhe;jk; &gh 165,000.

 2014 Vg;uy; khjj;jpy;> 2014 khh;r; 31e; jpfjp Kbtile;j Mz;Lf;fhd
,yhgj;jpypUe;J cgfhuf; nfhLg;gdthf &gh 200,000 ,id ngw;whh;.
 Nfhk];; jkJ thfdj;ij ghtpg;gjw;fhd gbahf khjhe;jk; &gh 45,000
ngWfpd;whh;.
 ,e;j tupkjpg;ghz;bd;NghJ njhopy; toq;Fdh; mq;ff P upf;fg;gl;l Nrkyhg
epjpaj;jpw;F &gh 297,000 ,id gq;fspg;Gr; nra;jpUe;jhh;.
 tupkjpg;ghz;bd;NghJ njhopy;toq;Fdh; Nkw;nfhz;l ciof;Fk;NghJ
nrYj;Jk; thpf; fopg;gdT (PAYE) &gh 75,000.

2. tiuaWf;fg;gl;l R`j (jdpahh;) fk;gdpapypUe;J ngw;w gzpg;ghsh; fl;lzk;:

Nfhk]; fye;Jnfhs;Sk; xt;nthU gzpg;ghsh; rigf; $l;lj;jpw;Fk; &gh 75,000
ngWfpd;whh;. ,e;j tupkjpg;ghz;by; ,j;jifa rigf; $l;lq;fspy; fye;J
nfhz;likf;fhf mth; &gh 630,000 (tup fopj;jgpd;dh;) ngw;Ws;shh;.

3. NfhkRf;F ,uz;L tPLfs; cs;sd. mjpy; epfu Mz;Lg; ngWkjp &gh 42,000
MfTs;s xU tPl;by; mtupd; ngw;Nwhh;fs; trpf;fpd;wdh;. ,uz;lhtJ tPL fk;gdp
xd;wpw;F mjd; gzpg;ghsu; xUtupd; Fbkidahf gad;gLj;Jtjw;fhf khjhe;jk;
&gh 80,000 thliff;F tplg;gl;Ls;sJ. ,uz;lhtJ tPl;by; tupkjpg;ghz;L
2014/15 ,d; Kjy; ehd;F khjq;fs; Nfhk]; mth;fNs jq;fpapUe;jhh;. ,e;j
tPl;bd; Nrhiytup kjpg;gPL &gh 120,000 MtJld;> ,jd; 20% Nrhiytupahf
nrYj;jg;gl;lJ.

4. Nfhk]; mtupd; FLk;gj;jpw;F nrhe;jkhd fk;gdpnahd;wpd; gq;Fjhuh; Mthh;.

me;jf; fk;gdpapypUe;J tupkjpg;ghz;L 2014/15 ,y; epfug; gq;fpyhgkhf &gh
560,000 ngw;wpUe;jhh;. NkYk;> ,e;j tupkjpg;ghz;bd;NghJ tiuaWf;fg;gl;l
nghJf; fk;gdpfspy; mth; nfhz;bUe;j gq;Ffis tpw;W &gh 164,000 ,yhgk;
mile;jpUe;jhh;.

5. tpahghuj;jpypUe;J tUkhdk;:
Nfhk]; ngWkjpNrh; tupf;F (VAT) gjpTnra;ag;glhj> fhfpjhjpfs; tpw;gid
nra;Ak; filnahd;wpidAk; nfhz;bUe;jhh;. 2015 khh;r; 31e; jpfjp Kbtile;j
Mz;bw;fhd mjd; njhFf;fg;gl;l tUkhdf; $w;W fPNo jug;gl;Ls;sJ.

KE3 – March 2016 Page 5 of 13

 &gh
tUkhdk;: fhfpjhjpfs;> Vida Nritfs; tpw;gid 2,452,650
fop: tpw;gidf; fpuak; (Fwpg;G 5) 893,560
nkhj;j ,yhgk; 1,559,090
nryTfs;
rk;gsk;> $yp (Fwpg;G 1) 445,250
Nja;khdk; – jsghl> ,izg;Gf;fs; (Fwpg;G 2) 47,890
Nja;khdk; – fzdp cgfuzk; 25,650
thlif (Fwpg;G 3) 336,000
md;djhdj;jpw;F (dansala) md;gspg;G 15,000
EPF jhkjf; nfhLg;gdTf;fhd jz;lg;gzk; 650
Fj;jif tl;b – fhh; 17,400
fhupd; Fj;jifkPJ nrYj;jpa Kj;jpiuj; jPh;it 1,740
fhg;GWjp (Fwpg;G 4) 12,600
tpsk;guk; 10,000
Vida nryTfs; (Fwpg;G 5) 57,400
nkhj;jr; nryTfs; 969,580
epfu ,yhgk; 589,510

Fwpg;Gf;fs;:
 Fwpg;G 1 - rk;gsk;> $ypapy; Nfhk]pd; kidtpf;F nrYj;jpa &gh 145,000
mlq;Fk;
 Fwpg;G 2 - rfy %yjdr; nrhj;Jf;fSk; 2006 nrg;lk;gupy; nfhs;tdT
nra;ag;gl;ld.
 Fwpg;G 3 - thliff;fhf toq;fg;gl;l tpiyg;gl;bay; (invoice) &gh 36,000
ngWkjpNrh; tupapid (VAT) cs;slf;fpaapUe;jJ. ,e;jj; njhif thlifr;
nrytpy; cl;gLj;jg;gl;Ls;sJ.
 Fwpg;G 4 - fhg;GWjpf; nfhLg;gdT Nfhk]pd; jdpg;gl;l fhUf;F
nrYj;jpajhFk;.
 Fwpg;G 5 - Vida nryTfSk; kw;Wk; tpw;gidf; fpuaq;fSk; tUkhdtupj;
Njitf;F mDkjpf;fg;gl;lit.
6. Nfhk]; tupkjpg;ghz;L 2014/15 ,y; fPo;tUk; nfhLg;gdTfis nra;jpUe;jhh;.
 mtu; Fbkid tPl;bid epUkhzpf;f tPl;Lf; fld; ngw;wpUe;jhh;. jtizf;
fl;lz kPs;nfhLg;gdT fld;Kjypd; kPs;nfhLg;gdthf &gh 750,000 ,idAk;
tl;bf; nfhLg;gdthf &gh 235,000 ,idAk; nfhz;bUe;jJ.
 nrYj;jpa MAl;fhg;GWjpf; fl;lzk; (15 Mz;Lj; jpl;lk;) &gh 54,000.
 RftPdKw;NwhUf;F ftdpg;gpid toq;Fk; mq;ff P upf;fg;gl;l mwf;nfhilahd
‘ruz_Tf;F nrYj;jpa md;gspg;G &gh 25,000.
7. tupkjpg;ghz;L 2014/15 ,y; nrYj;jpa Rakjpg;gl
P ;L tup &gh 25,000.

nra;aNtz;baJ:
tupkjpg;ghz;L 2014/15 f;F Nfhk]; nrYj;jNtz;ba nkhj;j tUkhd tup kw;Wk;
nrYj;jNtz;ba / (kPsg;ngwNtz;ba) vQ;rpa tup Mfpatw;iw fzpf;Ff.
(nkhj;jk;: 20 Gs;spfs;)
KE3 – March 2016 Page 6 of 13
 Part B

rl;l mbg;gilfs; (Legal Fundamentals)

gFjp B f;fhd nkhj;jg; Gs;spfs;: 60 Gs;spfs;.

,e;jg; ghlj;jpy; rpj;jpailtjw;F ,e;jg; gFjpapy; Fiwe;jgl;rk; 30 Gs;spfs; ngwNtz;Lk;.

gpupT 1

vy;yh tpdhf;fSk; fl;lhakhdit.

gpupT 1 f;fhd nkhj;jg; Gs;spfs;: 30 Gs;spfs;.
,e;jg; gpupTf;F gupe;Jiuf;fg;gl;l fhyk;: 54 epkplq;fs;;.

tpdh 04

kpfTk; nghUj;jkhd tpilia njupTnra;AkhW ePq;fs; Ntz;lg;gLfpd;wHP fs;.

(nkhj;jk;: 10 Gs;spfs;)

4.1 Fwpj;Jiuf;fg;gl;l tpahghuj; jhshz;ikfspd; (specified business enterprises)

epjpf;$w;Wf;fspd; jahupg;G> Kd;dpiyg;gLj;jy; kw;Wk; fzf;fha;T Mfpad rpy
rl;lthf;fq;fspdhy; (legislative enactment) Msg;gLfpd;wd.
fPo;tUtdtw;wpy; ,jw;Fg; gpuNahfpf;ff;$ba rl;lthf;fk; vJ?

A. 1959 Mk; Mz;L 23 Mk; ,yf;f ,yq;ifg; gl;laf; fzf;fwpQh; epWtf

rl;lk;.
B. 1995 Mk; Mz;L 15 Mk; ,yf;f ,yq;if fzf;fPl;L kw;Wk; fzf;fha;T
epakq;fs; rl;lk;.
C. 2007 Mk; Mz;L 7 Mk; ,yf;f fk;gdpfs; rl;lk;.
D. 1987 Mk; Mz;L 36 Mk; ,yf;f gq;Fhpikfs; Nguitr; rl;lk;
(securities council act).
(2 Gs;spfs;)

4.2 fPo;tUtdtw;wpy; ifkhww;jF rhjdq;fs; (negotiable instruments) njhlh;ghd

rupahd $w;W vJ?

A. rfy khw;Wz;bay;fSk; fhNrhiyfs; tbtpy; ,Uf;Fk;.

B. xU rpwg;G vjph;g;G kjpj;jYf;fhd Vw;G (acceptance for honour supra protest)
vd;gJ vg;NghJk; fhNrhiynahd;W rk;ge;jg;gl;ljhFk;.
C. xU khw;Wz;bay; Vw;fg;gLtjw;F mJ tiuag;gl;ltuhy; ifnahg;gkplg;gl;L
,Uj;jy; Ntz;Lk;.
D. fhNrhiy vd;gJ xU tq;fpahsh;kJ P tiuag;gl;l> Mdhy; NfhUk;NghJ
nrYj;jg;glhj xU khw;Wz;bay; MFk;.
(2 Gs;spfs;)
KE3 – March 2016 Page 7 of 13
4.3 fPNo jug;gl;Ls;s $w;Wf;fspy;> 1896 Mk; Mz;L 11 Mk; ,yf;f nghUl;fs;
tpw;gidf; fl;lisr; rl;lj;jpd;fPo; (sale of goods ordinance) Mjdk; kw;Wk; mgha
NeHT (risk) vd;gtw;iw khw;Wjy; njhlh;gpy; jtwhd $w;W vJ?

A. tpepNahfpf;ff;$ba epiyapYs;s Fwpg;gpl;l nghUl;fspd; tpw;gidf;fhd xg;ge;jk;

xd;wpy; nghUl;fspd; kPjhd cilik xg;ge;jk; nra;ag;gLk;NghNj thq;FdUf;F
ifkhWtjpy;iy.
B. nghUl;fspd;kj P hd cilikahdJ xg;ge;jj; jug;gpdh; mJ ve;j Neuj;jpy;
ifkhw;wg;gl Ntz;Lnkdf; fUJfpd;wdNuh (intend) mg;NghJ
thq;FdUf;Ff; ifkhWk;.
C. nghUl;fis tpdpNahff;$ba epiyf;F nfhz;LtUtjw;F tpw;gidahsh;
VjhtJ nra;aNtz;bapUg;gpd;> tpw;gidahsh; mjid nra;J thq;FdUf;F
mwptpj;j gpd;dh; khj;jpuNk cilik thq;FdUf;F ifkhw;wg;gLk;.
D. tpepNahfpf;fg;glf;$ba epiyapy; Vw;fdNtAs;s nghUl;fs; njhlh;ghf
tpiyiaj; jPh;khdpg;gjw;fhf tpw;gidahsh; mjid epWf;fNtz;bapUg;gpd;>
mj;jifa nray; tpw;gtuhy; nra;ag;gl;L thq;FdUf;F njuptpj;j gpd;dh;
khj;jpuNk cilik thq;FdUf;F ifkhWk;.
(2 Gs;spfs;)

4.4 2003 Mk; Mz;bd; 9 Mk; ,yf;f Efh;Nthh; tptfhu mjpfhurigr; rl;lj;jpd;fPo;
Efh;Nthh; tptfhu mjpfhurig (consumer affairs authority) jhgpf;fg;gl;Ls;sJ.
,e;jr; rl;lj;jpd;fPo; rpy Fw;wr;nray;fs; Fwpg;gplg;gl;Ls;sd.

fPNo jug;gl;ltw;wpy; ,e;jr; rl;lj;jpd;fPo; Fwpg;gpl;l Fw;wr;nray; my;yhjJ vJ?

A. nghUl;fs; kPJ Fwpg;gplg;gl;l tpiyapYk; ghh;f;f mjpf tpiyf;F mtw;iw tpw;wy;.

B. tpahghupnahUtH nghUl;fisg; gJf;fpitj;jy; (hoarding).
C. tpahghupnahUtuhy; tpahghu Nehf;fpy; mtuhy; nfhs;tdTnra;ag;gl;l
nghUl;fis cilikapy; itj;jpUf;f mth; kWj;jy;.
D. nghUl;fspd; tpw;gid tpiy njhlh;ghf njhopy;Kaw;rpahsh;fSf;F
,ilapy; Nkw;nfhs;sg;gLk; Vw;ghLfs;.
(2 Gs;spfs;)

4.5 fPNo jug;gl;Ls;stw;wpy; Fj;jif njhlh;Ggl;l rl;lj;jpd;fPo; jtwhd $w;W vJ?

A. 2000 Mk; Mz;bd; 56 Mk; ,yf;f epjpf; Fj;jiffs; rl;lKk; mjw;fhd

jpUj;jq;fSNk ,yq;ifapy; ,J njhlh;gpy; gpuNahfpf;ff;$ba rl;lkhFk;.
B. Fj;jifjhuh; (lessee) Fj;jif cld;gbf;ifapy; xU Kwptpid (breach)
Ghpe;jhy;> Fj;jiff;F jUgth; Fj;jiff;F tplg;gl;l nrhj;jpid ePjpkd;wf;
fl;lisapD}lhf khj;jpuk; kPsg;ngw KbAk;.
C. toq;fy; cld;gbf;ifapd; (supply agreement) epge;jidfSf;fika
Fj;jifr; nrhj;jhdJ tpepNahfpf;fg;glhtpby;> Fj;jifjhuh; nrhj;jpd;
cilikiag; ngWtjw;F kWg;Gj; njuptpf;Fk; cupikia nfhz;Ls;shh;.
D. Fj;jifapd;fPo; cgfuznkhd;iw cilikapy; itj;jpUf;fTk; mjidg;
ghtpg;gjw;Fkhd cupikapidg; ngw;wth; Fj;jifjhuh; (lessee) Mthh;.

(2 Gs;spfs;)

KE3 – March 2016 Page 8 of 13

tpdh 05

jug;gl;l tpidr;nrhw;fs; kPJ ftdQ;nrYj;jp rfy tpdhf;fSf;Fk; RUf;fkhd

tpilfis / fzpg;gPLfisj; jUf.
(nkhj;jk;: 20 Gs;spfs;)

5.1 Fbapay; rl;lk; (civil law) vd;gJ kf;fspd; cupikfs;> flg;ghLfs; kw;Wk;
mj;jifa cupikfs; kw;Wk; flg;ghLfspd; kPwYf;fhd epthuzq;fs;
vd;gtw;Wld; rk;ge;jg;gl;ljhFk;.

fPo;tUtdtw;wpidf; $Wf:

(i) khtl;l ePjpkd;wj;jpy; Fbapay; tof;nfhd;wpd; fl;rpf;fhuh;fs; (parties to a

civil case) Fwpg;gplg;gLfpd;w tpjk; (manner).

(ii) rl;l ePjpkd;wnkhd;wpy; Fbapay; tof;nfhd;W ep&gpf;fg;gl Ntz;ba

mbg;gil.
(4 Gs;spfs;)

5.2 1871 Mk; Mz;bd; 22 Mk; ,yf;f fhy tiuaiwf; fl;lisr; rl;lk; (prescription
ordinance) ghjpg;gpw;F cs;shdth; rl;luPjpahf epthuzk; ngWtjw;F fhy
vy;iyia eph;zaf;fpd;wJ.

vOj;J%y xg;ge;j cld;gbf;if xd;wpd; KwpT njhlh;ghf ghjpg;gpw;F cs;shd

jug;gpdUf;F ,e;j fl;lisr; rl;lj;jpd; Vw;ghLfis $Wf.
(4 Gs;spfs;)

5.3 ftdaPdf; Fw;wk; (offence of negligence) njhlh;ghf gpujpthjpnahUtUf;F

fpilf;ff;$ba gpujhd vjph;thjq;fspy; (defences) ehd;fpidf; (04) $Wf.

(4 Gs;spfs;)

5.4 rh;tNjr tpahghuj;jpy; gy;NtW tifahd ehzaf; fbjq;fs; (letters of credit -

LCs) jug;gpdHfshy; gad;gLj;jg;gLfpd;wd.
mj;jifa ehzaf; fbjq;fs; ehd;fpid (04) epuw;gLj;Jf.
(4 Gs;spfs;)

5.5 nghUl;fs; tpw;gid xg;ge;jnkhd;wpy; tpw;gidahsh; xg;ge;jKwpitr;

nra;Ak;NghJ> tpw;gidahsDf;F vjpuhf Fw;wkw;w nfhs;tdthsDf;F rpy
epthuzq;fs; (remedies) fpilf;fg;ngWfpd;wd.
mj;jifa epthuzq;fs; ehd;fpidf; (04) $Wf.
(4 Gs;spfs;)

KE3 – March 2016 Page 9 of 13

 gpupT 2
jug;gl;Ls;s ehd;F tpdhf;fspy; %d;W tpdhf;fSf;F tpil jUf.
gpupT 2 f;fhd nkhj;jg; Gs;spfs;: 30 Gs;spfs;.
,e;jg; gpupTf;F gupe;Jiuf;fg;gl;l fhyk;: 54 epkplq;fs;;.

tpdh 06

njd;dpe;jpahtpypUe;J yq;fh uhzp vd;wiof;fg;gLfpd;w fg;gypy; nfhz;Ltug;gl

,Ue;jjhd rPnke;Jj; njhf;fpid khh;ff ; hH vd;gtuplkpUe;J nfhs;tdT nra;tjw;F
gputPd; vd;gtH ,zq;fpapUe;jhh;. yq;fh uhzp vd;w mNj ngaupy; ,uz;L fg;gy;fs;
cs;sJld;> mjpy; xd;W Vg;uy; khjj;jpYk; kw;iwaJ Mf];l; khjj;jpYk;
njd;dpe;jpahtpypUe;J Gwg;gltpUe;jd.

xg;ge;jk; nra;jNghJ> Vg;uy; khjj;jpy; Gwg;gltpUe;j fg;giy gputPDk;> Mf];l;

khjj;jpy; Gwg;gltpUe;j fg;giy khh;ff
; hUk; fUjpw;nfhz;bUe;jdH.

rPnke;J tpahghuj;jpy; <LgLfpd;w gputPd; tajhd MltnuhUtH vd;gJld;> mtUila

fz;ghHitAk; FiwghLilajhFk;. khf;fhUld; rPnke;J xg;ge;jj;jpy; <Lgl;l Neuj;jpy;>
cj;juthjnkhd;nwd epidj;Jf;nfhz’L khw;Wz;banyhd;wpy; gputPd;
Gwf;Fwpg;gpl;bUe;jhH (endorsed).

,e;jg; Gwf;Fwpg;gpl;ljpy; gputPd; jug;gpy; ftdaPdnkJTk; ,lk;ngwtpy;iy vd ePq;fs;

fUjpf;nfhs;f.

nra;aNtz;baJ:

(a) gputPd; kw;Wk; khh;f;fhH MfpNahUf;fpilapy; nra;Jnfhs;sg;gl;l xg;ge;jj;jpd;

typjhe;jd;ikia (validity of the contract) jPh;f;fg;gl;l tof;F xd;Wld;
njhlh;GgLj;jp Muha;f.
(5 Gs;spfs;)

(b) mj;jifa Gwf;Fwpg;gpl;likf;fhf gputPd; kPJ nghWg;Gr;Rkj;j KbAkh

vd;gjid xg;ge;jq;fs; rl;lj;jpd;fPo; jPHf;fg;gl;l tof;nfhd;Wld; njhlHGgLj;jp
Muha;f.

(5 Gs;spfs;)
(nkhj;jk;: 10 Gs;spfs;)

KE3 – March 2016 Page 10 of 13

tpdh 07

(a) Vyj;jpd; %ykhf tpw;gidf;F tplg;gl;Ls;s khj;jisapYs;s nltd; v];Nww;

vd;wiof;fg;gLfpd;w fhzpapd; cupikahsh; fky; Mthh;.

Vytpw;gid Muk;gkhftpUe;j Neuj;jpy; fky; me;j fhzpf;F tpiyKidT (bid)

nra;tjw;fhf mq;F te;jpUe;jhh;.

,e;j Vytpw;gidapd; gq;Fgw;WdHfshd rz;zh kw;Wk; Nltpl; Mfpa ,UtUk;

fky; Vyj;jpy; tpiyKidT nra;tjw;F vjph;g;Gj; njuptpj;jdh;.

nra;aNtz;baJ:

1896 Mk; Mz;bd; 11 Mk; ,yf;f nghUl;fs; tpw;gidf; fl;lisr; rl;lj;jpd;

Vw;ghLfspd;gb> ,e;j Vyj;jpy; jdJ nrhe;jf; fhzpf;F fkhy; tpiyKidT
nra;aKbAkh ,y;iyah vd;gjid Muha;f.
(5 Gs;spfs;)

(b) 2016 khh;r; 1 Me;; jpfjp Utpzp vd;gts; jdJ kbf;fzdpia rke;jp
vd;gtSf;F tpw;gid nra;jhs;. mjd;gpd;dH> ,e;j tpw;gidf;fhd nfhLg;gdthf
2016 khh;r; 1 jpfjpapl;l &gh 75,000 f;fhd fhNrhiyia rke;jpaplkpUe;J
Utpzp ngw;Wf;nfhz;lhs;.

2016 khh;r; 2 Me;; jpfjp Utpzp me;j fhNrhiyia jdJ tq;fpf; fzf;fpy;
itg;Gr; nra;jhs;. gpd;dh;> me;j fhNrhiy kWjypf;fg;gl;Ls;sjhf Utpzpf;F
tq;fp mwptpj;jJ.

1927 Mk; Mz;bd; 25 Mk; ,yf;f khw;Wz;bay;fs; fl;lisr; rl;lj;jpd;fPo;> cupa

fhyj;jpy; itj;jpUg;gth; (holder in due course) vd;w jifikapy; rke;jpf;F
vjpuhf tof;Fj; jhf;fy; nra;tjw;F Utpzp vz;Zfpd;whs;;.

nra;aNtz;baJ:

Nkw;gb jUepiapypUe;J cupa fhyj;jpy; itj;jpUg;gtuhf nfhs;sg;

gLtjw;F &tpzp epiwTnra;a Ntz;ba Njitg;ghLfis ,dq;fhz;f.

(5 Gs;spfs;)

(nkhj;jk;: 10 Gs;spfs;)

KE3 – March 2016 Page 11 of 13

tpdh 08

(a) nfhOk;gpYs;s jkJ jhapd; kuf;fwpf; filf;F tpepNahfpg;gjw;fhf jdpahh;

nghUl;fhTif fk;gdpf;Fr; nrhe;jkhd nyhwpapy; rpy kuf;fwp tiffis
aho;g;ghzj;jpypUe;J N`h;kd; mDg;gp itj;jhh;.

MapDk;> nfhOk;gpy; Vw;gl;l nts;sg;ngUf;Ff;; fhuzkhf> ,e;j kuf;fwpfs;

filf;F tpdpNahfpf;f Kbahkw; NghdJld;> mit jw;fhypfkhf nghUl;fhTif
fk;gdpapd; tshfj;jpy; ,wf;fpitf;fg;gl;ld. mjd;gpd;dh;> ,e;j kuf;fwpfs;
gOjila Muk;gpj;jjd; fhuzkhf nghUl;fhTiff; fk;gdp mtw;iw tpyq;Ffs;
cztpw;F tpw;gid nra;tjw;F jPh;khdpj;jJ.

nghUl;fhTiff; fk;gdpapd; KfhikahsUf;F jd;idj; njhlHGnfhs;Sk;

njhiyNgrp ,yf;fj;ij N`h;kd; njuptpj;jpUe;jNghjpYk;> fk;gdpapdhy;
vLf;fg;gl;l ,e;j jPh;khdk; gw;wp N`h;kDf;F mwptpf;fg;gltpy;iy.

nra;aNtz;baJ:

NkYs;s epiyikapy;> mtrpaj;Njit epkph;j;j Kftuhz;ik (agency by

necessity) Vw;gl;Ls;sjh vd;gjid jPh;khdpf;fg;gl;l tof;F xd;Wld;
njhlh;GgLj;jp Muha;f.
(5 Gs;spfs;)

(b) ez;L tpw;gid nra;Ak; gq;Flik tpahghuk; xd;wpid epkhYk; epkhypAk;

jhgpj;jdh;.

gq;Flikf;Nfh my;yJ gq;fhsh;fSf;Nfh epjprhh;gpur;rpid vJTk; ,Uf;ftpy;iy.

epkhYk; epkhypAk; ,g;NghJ jkJ gq;Flikia fiyf;f tpUk;Gfpd;wdh;.

gq;Fliknahd;W ePjpkd;wf; fl;lisia ngwhkNyNa fiyf;f KbAnkd
mth;fSf;F njuptpf;fg;gl;Ls;sJ.

nra;aNtz;baJ:

ePjpkd;wf; fl;lisnahd;wpidg; ngwhky; xU gq;Flikiaf; fiyf;ff;$ba

re;jh;g;gq;fis mth;fSf;F tpsf;Ff.
(5 Gs;spfs;)

(nkhj;jk;: 10 Gs;spfs;)

KE3 – March 2016 Page 12 of 13

tpdh 09

(a) EtNuypahtpy; trpf;Fk; fhQ;rdh vd;gts; jdJ Mguzq;fSf;F

tiuaWf;fg;gl;l upd;ud; ,d;\™tud;]; (jdpahh;) fk;gdpapy; jPf;fhg;GWjpg;
”l;ifnahd;iwg; ngw;wpUe;jhs;.

mts; jdJ Mguzq;fis xU ngl;bapy; itj;J me;j ngl;bia ghJfhg;gpw;fhf

tpwF vupf;Fk; $z;by; itj;jhs;;.

kpfTk; Fspuhd xU khiyNtisapy; $z;by; ,Ue;j tpwFfSf;F jP%l;ba

fhQ;rdh> tpwF vupf;Fk; $z;bypUe;J Mguzg; ngl;bia vLf;f kwe;Jtpl;lhs;.
,jd; fhuzkhf Mguzq;fs; ghupa Nrjj;jpw;F cs;shfpd.

nra;aNtz;baJ:

fhQ;rdh upd;ud; ,d;\™tud;]; (jdpahh;) fk;gdpapy; ngw;w jPf;fhg;GWjpg;

”l;ifapypUe;J ,e;j ,og;gpidg; ngwKbAkhntd jPh;khdpf;fg;gl;l tof;F
xd;Wld; njhlh;GgLj;jp Muha;f.
(5 Gs;spfs;)

(b) N[kp]; vd;gtH tiuaWf;fg;gl;l RKJ uP (jdpahh;) fk;gdpapd; cjtpf;fzf;fhsh;

Mthh;.

2009 brk;gh; 1Me; jpfjp mf;fk;gdpapy; mth; ,ize;jpUe;jhh;. mtupd;

jw;Nghija khjhe;j rk;gsk; &gh 30,000 MFk;.

N[kp]; fk;gdpf;F vJtpj gzKk; nrYj;jNtz;bajpy;iy vd;gJld;> mtupd;

elj;ijAk; kpfTk; ed;whf ,Uf;fpd;wJ.

mth; 6 Mz;Lfs; Nritia ”h;j;jpnra;jJk; fk;gdpapypUe;J tpyFtjw;F

tpUk;Gfpd;whh;.

nra;aNtz;baJ:

(i) 1983 Mz;bd; 12 Mk; ,yf;f gzpf;nfhilf; nfhLg;gdTr; rl;lj;jpd;fPo;

N[kp]; gzpf;nfhilf;F (gratuity) cupj;Jg; ngWtjw;F jpUg;jpg;gLj;j
Ntz;ba gpukhzq;fisf; $Wf.
(3 Gs;spfs;)

(ii) rl;lj;jpy; jug;gl;l #j;jpuj;ij gad;gLj;jp N[kp]™f;F 6 Mz;Lfs;

Nritf;fhf toq;fNtz;ba gzpf;nfhilj; njhifia fzpf;Ff.

(2 Gs;spfs;)

(nkhj;jk;: 10 Gs;spfs;)

KE3 – March 2016 Page 13 of 13