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SI.No. 0011
Total No. of Pages : 2
VO Semester B.A. LL.B. Examination, January - ~018
(Scheme Semester)
LAW
Principles of Taxation Law
Time : 3 Hours Max. Marks : 70
Instruction :- 1) Answer all questions.
2) Marks are indicated against each questions.

I. Answer Any Three of the following: (3X}0=30]

a) Define the te1ms : 'previous year' 'Assessment year' and 'Assessment' .
b) Mention the different heads of income and state the method of computation
of income from salary.
c) Define 'Annual value' . Explain the method of computation of income
from latest house property.
d) Explain the conditions for determining the residential status ofindividuals,
HUF and company.
e) Write note on :
i) Tax, fee and cars.
ii) Tax evasion and Tax avoidance
iii) Income Tax authorities
iv) Taxing powers of Parliament.

IJ. Answer any Four of the following: [4x5=20)

a) State the conditions for levy of Excise duty.

b) State excisable goods.
c) Specify the term ' specific duty' .
d) List the features of ' CENVAT' .

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e) Define the tem1 ' Baggage '

f) State the importance of bill of entry

III. Answer the following : [J0x2=20)

a) Explain the terms " Out Put Tax" and "Input Tax"

b) Define ' Goods ' under CST Act

c) Declared Goods under CST Act

d) Sale or purchase in the course of Inter-state trade or commerce

e) Write a note on VAT

f) Place of business

g) Registration of dealers under CST Act, 1956

h). Ware houses under customs laws

i) Duty draw back

j) Customs officers
•

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25 765 1.Hll.l:li.1111 11 111 [VI -1 0 07
Tot:il No. 1,1' 1\q~t-<; : 2
~L N o. OU1 3
Vil Srntl·stc r B.A.LL.B E,an1i11atio11, Dcccn1brr - 2018
(SenH·s tcr Sc hein r)
LA\V
Principles of Taxation Law
Ti mr : _, llours J\b'\.. \lark.., : 7 0
lmrr11c1iofls : /) Amll'er all q11estiv11s.
2) .Harli\- 11rL' ill(/irnted "grlim·t eucl, tJlll'Stin 11.

l. Answer any three of the following questions : \3 X )0 = 30 1

a) De line Tax . Exp bin the scope of tax ing pow1.:-rs or P;;irl i:mH.:111 .

b) List out totally cx~rnpted income under Lncom~ Tax Ac t 196 l .

c) Explain any l 0 incomes chargeable to tax under the hc:id of Incomc

from Other Sources.

d) State the provisions and procedure dealing with Registration and c lear,m\.·e
of goods under the Central Exc ise Act.

~) What is Out)' Drav-.' Back? Explain the Out; · Drawback provisions·:

11. Answer any four of the following questions : \..J X 5 = 20j

a) Distinguish between Direct and Indirect Tax .

b) What arc the beads incomes under the Income Tax Act.

c) l3ric.:ny cx rlain the Income T~l \ /\ uthoriti~s.

J) Whal do yo u undcrst:rnd hy r h~1r~~c:-: uf \\\ ·~ilth T1'\ ·1

Pro.
25765 1\11 -1007

~) I low rL·sidcntiu l statu s 01 I ILIF \,v iii he det ermined'!

I) I\ lent ion re~tri ction s on Exp011s and Imports.

111. Answer the followin~ questions : 11o x2=2 01

a) Tax Ev,1s ion .

b) T;:ix and Cess.

c) Non-Resi dents .

d) Income from profess ion .

c) Appeal and Revision provi sions .

f) Deemed Assets under Wealth Tax Act.

g) Gi1Tax Act.

h) Goods unde r Excise Duty.

i) Dealer.

j) Customs Law.

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 I I ll I Ill 111 II ' I -..i 20 5

\ -ll ~l\ llll'~lt'r =' \ l\ t r B. \ . l L.B tlnt q!Llt~d P r o~r:1 mI11L')

Ex:1111 in ;J tio n. J:1nu ~1r, - 20 l 7
(.Semester : Scheme)
PRl\ ClPL ES OF TAXATION L.-\ \\'
Timt' : 3 Hours ,13\. i\l:irks : --o
foSTTliL'fi() II :- ~J/S ll' c' f ti/I cJllt'Slil> /IS.

[J X1Q=J0]

J) Sure the djsrinc1ic)n berween ·T.-1-"- · ·fee· l!ld ·cess ' Jnd J!so srate the
:ypes of T:1.'\ JnJ cess.

b) Discuss ·Tax c\·astion · l!ld ·Ta:\ 3\·oidance · 2nd legal implication 0f

these rn·o.

c) Expbin the various he3ds of income.

d) \Vrite 3. note on \-aJ-ious kinds of perquai tites.

e) E:--;plain the metbod of detcm1ining tbe residental states ofAssessees.

QJ) A.nswer any four of the follov,.- ing : [4 X5=20]

a) Define CEN\iAT duty and explain the conditions for levy of excise
Duty.

b) State the various types of exemption from excise duty.

c) Define Goods manufacture & manufacturer.

d) Write a note on restricti\·es on expons 311d impons.

el Explain the procedure ror Registration of dealers under the CST Act.
l 9S6.

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QJ) Answer t.he foll0\Ytne 11ox2=201
a) House Rent Allowance uls l O( 13A) of the l.T. .-\ct, 1961 .

b) \Vh,H is Depreciation and Wrinen down value.

c) Define the term 'service ' as defined in the finance Act, 1994.

d) Income Tax Authorities.

e) Abatement of duty on damaged or deterio rated Goods (Customs

Act, 1962).

f) \\Trite a note on VAT.

g) Place of business

h} Declared goods

i) Prohibited Goods (Customs Act)

j) Casual dealer

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11565 mmm~nnm uu,1t
VII Semester B.A.LL.B. Five Years Integrated Course
Examination, January 2015
(Semester Scheme)
Principles of Taxation Law
Time : 3 Hours Max. Marks : 60

Instructions : Answer all questions.

Marks are indicated against each questions.

1. Answer any three of the following : (3x10=30)

a) Define assessee, previous year and assessment year.

b) Explain the tests for determining an individual and HUF as ordinarily resident
and not ordinarily resident in India.

c) Explain the method of determining the taxable perquisite value of motor car
under various circumstances.

d) Define Annual value, depreciation. Written down value and Block of Assets.

e) What is capital gain ? And state the incomes chargeable under the head
income from other sources.

2. Answer any four of the following : (4x5=20)

a) Define goods and manufacture.

b) Explain the conditions for levy of excise duty.

c) Explain the provisions for clearance of goods.

d) Write note on appointment of customs officers.

e) Explain duty drawback provisions.

f) Define ports and warehouses.

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3. Answer the following : (5x2=10)

a) When is a sale or purchase of goods said to take place in the course of

interstate trade or commerce.

b) Explain the provisions for registration of dealers under the Central Sales Tax
Act.

c) Explain the procedure for determination of taxable turnover under the Central
Sales Tax Act.

d) State the services subject to service tax.

e) Explain VAT input, VAT output and goods exempt from VAT.
·11565 IlllilllilllllllIi:I l':11111!Iii

VII Semester B.A. LLB. (5 Year Integrated Course)

Examination, January 2014
(Semester Scheme)
Principles of Taxation Law

fillH➔ :3 Hou1 s Max. rv1arks : 60

Instruction : At 1s wer all questions.

UNIT - I

1. Answrn any four of the following : (4x5=20)

a) Wl10 is an ordin8rily resident and not ordinarily resident?

b) Deline perquisite and workout the TPV of a motor car. Where the C.C. of the
engine does not exceed 1.6 litres and used partly in the performance of duties
and partly for private or personal purposes.
c) Explain previous year and assessment year.
d) Explain the method of assessment of firm 's income.

e) Explain the mode of taxation of income of non-residents .

UNIT-II

2. Answer any two of the following : (2x5=10)

a) Explain the constitution of CBDT and its powers.

b) Explain the provisions for appeal agreement Ex-parte assessment.

c ) Enumerate the assets exempt from wealth tax .

UNIT - Ill

3. Answer any two of the following : (2x5=10)

a) Define the term goods and excitable goods.
b) Explain captive consumption.
c) Explain 1n brief the types of duty

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UNIT- IV

4. Answer any two of the following : (2x5=10)

a) Explain in brief the types of customs duty.

b) Explain the difference between export price and normal price.
c) Explain clearance of goods from the port and baggage.

UNIT-V
5. Write note on the following :
a) Registration of dealers (CST) . 3

b) Sale in the course of import and export (CST). 3

c) Registration and due dates for payment of service tax. 2

d) Output tax . 2
11565 Illlilllllll lllll\111LI:!!, Ill\

VII Semester B.A. LLB. 5 Year Integrated Course

Examination, December 2012
(Semester Scheme)
Principles of Taxation Law

Time : 3 Hours Max. Marks : 60

Instruction : Answer all questions.

UNIT-I

1. Answer any four of the following : (4x5=20)

a) Explain the method of determining the residential status of individuals and
HUF.
b) Define perquisite and explain the method of fixing the TPV of rent free furnished
accommodation provided to a private sector employee.
c) State the incomes chargeable under the head income from other sources.
d) What is Annual Valu e ? And explain the method of computation of income
from let out house.
e) Define depreciation and block of assets.

UNIT - II

2. Answer any two of the following : (2x5=10)

a) State the income tax authorities in their hierarchical order.
b) Explain the provisions for collection and recovery of tax .
c) State the assess which fall outside the purview of the Wealth Tax Act, 1957 .

UNIT-Ill

3. Answer any two of the following : (2x5=10)

a) Explain the conditions for levy of Excise Duty.
b) Define the term manufacture or production with decided cases .
c) Define manufacturer and CENVAT.

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11565
UNIT - IV

4. Answer any two of the foll owing : (2x5=10)

a) Explain customs airport and customs port.

b) State the officers of customs and their powers.
c) Explain public and private warehouses.

UNIT - V

5. Write note on the fallowing :

a) Interstate Trade or Commerce (CST Act). 3
b) Registration of dealers (CST Act). 3
c) State fe w services subject to service tax. 2
d) Input tax. 2