Roll No. ... W-2569 B. A. LL. B. (Part V) EXAMINATION, 2013 : Paper Third LAW OF TAXATION Time : Three Hours | [ Maximum Marks : 100 ae: wh ota ued & oar dite) wate goR 8 We oe OTT attard @ 1 wh seit & oles Ta 21 Answer all the five questions. One question from each Unit is compulsory. All questions carry equal marks. yor (UNIT-1) 1. aR aS ? aT FH aaa & eftrere ar aly SAE What is Income Tax ? Describe the history of Income tax in India. : aT (Or) Heme RS aaTTRT aR aA apa Va FAehcratt wt WATE | Explain the nature and characteristics of Direct tax and Indirect tax. B-38 P.T. 0.(2) W-2569 wR (UNIT-2) 2. Praferftaa 8 fort on we fecaftret fae : @ ff Gi) anda oer ii) amet Seer dv) et waht (v) aR-Preter Write notes on any four of the following : @ Profession (i) Indian company (iii) Charitable purpose (iv) Capital Assets : (v) Assessment aa (Or) anda rae aan, 961 & anit array & ate aT SOR HT 8 ? ARE Bs What is the basis of the charge of Income tax under the — “Indian Income Tax Act, 1961 ? Explain. FoRS (UNIT-3) Sr ea ST ora” Sony FAT TH F 2 wor wah T Oe HBA Fel oT avy fy fs we He set TIT eI What do you understand by “Income from House property” ? State’ the items of Income from house property which are not liable to tax. tB38 [3] ‘W-2569 aera (Or) ‘aur a iY a amg ar wet 2? ao a ys am Fast) GOR sea Wy & ant wa GT wa FET frag? What do you understand by term ‘Business or Profession’ ? State the profits of Business or Profession. What are the rules regarding imposition of tax on profits of business or profession ? yo (UNIT-4) “SC UR FR ae Hf och” 8 a aM we? were 4 ara aan} wel waar a wre aren aia | What do you understand by “Deduction of tax at source” ? Explain clearly the important provisions of the: Income Tax Act in this regard. SRR (Or) wi oRReat or ai dite Rei ag afer aaa afifaa & aris aeiens or anh et wea 21 State under what circumstances a person is liable to pay penalty under the Income Tax Act. was (UNIT-5) ude dey yes Sea eae aH, 2003 4 AAA APTA & vaittenttat ar ats str Describe the various categories of authorities in C. G. Value Added Sales Tax Act, 2003.[4] W-2569 aa (Or) SIGN ST TAM SAA Sieh V. ag. GL WY 1970 | FH, 1982 Te coat wa AB & ofaafea Rei a fare PRAT Discuss the facts and principles of law laid down of the case of Commissioner of Income Tax Vs. Anwar Ali, AIR, 1970, SC, 1982. W-2569 41900fi are ae aftr erat Be - 1. #f8 aret 2. ie Grat 3, Geant afte 4. atfaftes aft 5. at aff. Write short notes in any four — i. Agriculture Holding ii. Ceiling Area iii, Co-operative society _iv. Surplus land v. Dry land . “Ta Terare yaa fA, core eet 1964 0H. 328 afeafaftte fate fart ar anfa AGA, Discuss the principles of Law decided in Manmohan Lal Shukla Vs Board of Revenue , reported in 1964 MPLJ 32 0-0-0Code - W / 2571 B.A. LL.B. (Part - V) Examination, 2013 Paper-V LAND LAWS INCLUDING OTHER LOCAL LAWS Time: Three Hours Max. Marks : 100 We - frat ats wait & ser Tifa, aa eit as aa’. Note~Attempt all the five question. All question carry equal marks. 1, Frontera aa ferret are wR afar famvir Forfa - 1. fe 2.3 3. aang 4, oR ie 5. zaahted aft 6. STATA ET TET | ‘Write short notes on any four in following — i Agriculture ii, Wazib ulturi iii. Service Land iv.SurveyNumber —_v.UnoccupiedLand vi. Govt. Lessee 2. Ba. que aie F anita, getter ua gafdctan dae erga & waar Ft aTeT aR. Discuss the provision of Law relating to Appeal, Revision & Review under C.G, Land Revenue code 1959. 3, Gear afearfira ak. aifean & stachar agr eateht fates am aot cAifaea, Define Lease ? Discuss law relating to lease under C.G. LR Code. 4, adden’. goddam. qe afer & fate fr are ae. What is consolidation ? Discuss Law of Consolidation under C.G. Land Revenue Code ? 5. q-aftmren daeht faftre wraartt fr aren a, Discuss Law and procedure of Land — acquisition under CG LR Code.