CENTRAL UNIVERSITY OF SOUTH BIHAR

DEPARTMENT OF LAW & GOVERNANCE

SCHOOL OF LAW & GOVERNANCE

Continuous Assessment Test (Supplementary), January- June 2020.

Semester: 8th Semester Session: January- June 2020.

Programme: B.A. LL.B. (H) Maximum Marks: 10 Marks.
Course Code: Law 451 Course Title: Taxation-I
Duration/Time: 1 Hour Course Instructor: Mr. Mani Pratap.
Instructions:.
Attempt any two questions out of three.
All questions carry equal marks.

1. Discuss the Source of Legislative power to Levy Taxes under the Constitution and
Limitation of Article 14 on tax Legislation. (5 Marks)
2. Write a Short note on any of two: (2.5*2=5 Marks)
(a)Tax and Fee
(b)Person under Income tax Act.
(c)Concept of cess and Tax
3. Write a short note on any of two: (2.5*2=5 Marks)
(a) Diversion of Income
(b) Any rent or revenue derived from land which is situated in India and used for
agricultural purposes.
(c)Previous year and Assessment year.

---------------------------------------------the end-------------------------------------------------

Page | 1