Total Pages—2 C/22/3Yr/LLB/6th Sem/6.

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VIDYASAGAR UNIVERSITY

3 Year L.L.B.

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6th Semester Examination 2022

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PRINCIPLES OF TAXATION LAW

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PAPER—6.3
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Full Marks : 80

Time : 3 Hours
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The figures in the right-hand margin indicate full marks.

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Candidates are required to give their answers in their

own words as far as practicable.
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Illustrate the answers wherever necessary.

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Group – A
Answer any one question. 1×16
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1. Discuss the classification of taxes. 16

2. Explain the following : 8+8

(a) Features of Tax.

(b) Uses of Tax.

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Group – B

Answer any two questions. 2×16

3. (a) Discuss the provisions of ‘Total Income’.

(b) Define ‘Assessee’. 12+4

4. (a) Discuss the Residential status of a company.

(b) Write down the concept of ‘Income deemed to accrue or arise in India’.

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(c) Define ‘Assessment year’. 4+10+2

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5. (a) Define ‘Salary’.
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(b) Discuss the concept of ‘Gratuity’ and ‘Leave Salary’. 6+10
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Group – C
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Answer any two questions. 2×16

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6. Discuss the provisions relating to the ‘Registration of dealers’ according

to the West Bengal Value Added Tax Act 2003. 16
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7. Discuss the concept of offences and penalties under Central Excise Act.
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16
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8. Discuss the following :

(a) Advantages and disadvantages of VAT.

(b) The provisions relating to submission of return according to Service

Tax rules. 10+6

C/22/3Yr/LLB/6th Sem/6.3