Home / Question Papers / MPSC Departmental examination for Sales tax – 2016 Question Paper

MPSC Departmental examination for Sales tax – 2016 Question Paper

MPSC Departmental examination for Sales tax – 2016 Question Paper

 PAPER – I

The tax acts with case laws

N.B-

(1) Candidate should not write roll number, any name (including his/her own), signature, address or any indication of his/her identity anywhere inside the answer book otherwise he I she will be penalized.

(2) Candidates are expected to answer all the sub-questions of a question together, if sub-question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub-question shall be overlooked.

(3) Answers are to be written in one language only either in Marathi or in English.

  1. Write Short Notes (any three):-

(a) Rectification

(b) Tribunal

(c) DDQ

(d) Survey

(e) Search and Seizure

  1. Explain in detail procedure of audit under Maharashtra Value Added Tax Act.
  2. Explain in detail special mode of Recovery.
  3. Explain in detail assessment under different sections of Maharashtra Value Added Tax Act.
  4. Explain the following terms (any five):-

(a) Protective order

(b) Capital Assets

(c) Composition Scheme for retailer

(d) Declared goods

(e) Tangible and intangible goods

(f) Place of business

(g) Appropriate State.

Part – II (CST)

  1. Explain the following provisions under CST Act, 1956 (any two):-

(a) Sale in the course of Import.

(b) Registration of dealers under CST.

(c) Imposition of penalty in lieu of prosecution (Section 10A)

  1. Define and explain the following terms (any three):-

(a) Turnover

(b) Year

(c) Custom frontier

(d) Exemption.

Part-III

  1. Explain the Ratio of following Judgements (Solve any five):-

(a) Commissioner of Sales Tax V/s. Dunkan Coffee Manufacturing Co. (35 STC 493)

(b) State of Maharashtra. V/s. Britania Biscuit Company Ltd. (1995) 196 STC 642 (SC)]

(c) Builder Association of India. V/s. State of Karnataka (1993) (88 STC 248)

(d) K. Raheja Development Corporation V/s. State of Karnataka (2005) [I41 STC 298 (SC)]

(e) Premier Breweries V/s. State of Kerala (1998) (108 STC 598).

(f) M/S. Mahalaxmi Cotton ginning, Pressing and Oil Industries V/s. State of Maharashtra W.P. No. 33 of 2012 (BOM.)

(g) Navnit Motors Pvt. Ltd. V/s. State of Maharashtra [47 VST 511 (BOM)] 2012.

PAPER – II

Commercial Laws

  1. B:-

(1) All questions are compulsory.

(2) Candidate should not write roll number, any name (including his/her own), signature, address or any indication of his/her identity anywhere inside the answer book otherwise he/she will penalized

(3) Candidates are expected to answer all the sub-questions of a question together, if sub-question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub-question shall be overlooked.

(4) Answers are to be written in one language only either in Marathi or in English.

  1. When an agreement can be said to be void? Discuss.
  2. Discuss the following:-

(a) Competency to contract; or

(b) Effect of refusal of party to contract to perform the promise wholly.

  1. Write notes on (any two):-

(a) Fraud

(b) Free Consent

(c) Performance of Contract

(d) Agent and Principal.

  1. Discuss the provisions relating to performance of contract under the Sale of Goods Act, 1930.
  2. Discuss the provisions relating to suits for breach of contract under the Sale of Goods Act, 1930.
  3. Write short notes on (any four):-

(a) Estoppel

(b) Confession

(c) Proof of contents of documents

(d) Burden of proof

(e) Opinion of hand-writing expert

(f) Oral evidence.

  1. Which documents shall be presumed by a Court of Law? Discuss.

PAPER – III

The business process of the tax acts administered by the department and other acts

N.B:-

(1) This question paper is divided into three sections.

(2) Section A cames 25 marks, Section B cames 60 marks and Section C carries 15 marks.

(3) Read the instructions and the questions carefully.

(4) No more will be granted for question opted more than expected.

(5) Candidate should not write roll number, any name (including his/her own), signature, address or any indication of his/her identity anywhere inside the answer book otherwise he/she will be penalized.

(6) Candidates are expected to answer all the sub-questions of a question together, if sub-question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub-question shall be overlooked.

(7) Answers are to be written in one language only either in Marathi or in English.

SECTION – A

(Solve any one question from this section)

  1. (a) Write the conditions of imposition of penalty in certain instances under section 29 of the MVAT Act, 2002.

(b) Explain the liability to tax on interstate sales under section 6 of the Central Sales Tax Act, 1956.

OR

Write short notes on any five of the following:-

(a) Sale

(b) Resale

(c) Motor Spirit

(d) Composition of Tax

(e) Set-off

(f) Compounding of offences

(g) Disclosure of information by a public servant.

SECTION-B

(Solve any five questions from this part)

  1. Write the conditions of offences and their penalties under MVAT Act, 2002?
  2. Describe the various Returns under MVAT Act, 2002.
  3. Explain interest on delayed refund.
  4. Explain Rule 53-Reduction in set-off.
  5. Write the various authorities under appeal and their procedures their in?
  6. How Audit of business is done?
  7. Write the process of grant of certificate of entitlement?
  8. Write the process of grant of fresh registration under MVAT Act, 2002.
  9. State the rate of tax on the following commodities:-

(a) Gur

(b) Edible Oil

(c) Hose Pipes

(d) Hosiery Goods

(e) Plastic Footwear

(V) Pizza Bread

(g) Ores and Minerals

(h) Aviation Gasoline (Bonded)

(i) Molasses and rectified spirit

(j) Gold

(k) Dry fruits

(l) Zari

SECTION – C

  1. Explain special mode of recovery under the Pmfession Tax under section 17.

OR

Write the consequences of failure to deduct or to pay tax under section 9 of the Profession Tax?

  1. What are the Authorities under the Luxury Tax Act.

OR

Explain.- Imposition of penalty and levy of interest under Luxury Tax Act.

PAPER- IV

Judicial Matter

N.B. –

(1) Candidate should not write roll number, any name (including his 1 her own) signature, address or any indication of his/her identity anywhere inside the answer book otherwise he/she will be penalized.

(2) Candidates are expected to answer all the sub-questions of a question together, if sub-question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub-question shall be overlooked.

(3) Answers are to be written in one language only either in Marathi or in English.

  1. Write short notes (any four):-

(a) Mesne profits.

(b) Service of summons where defendant reside in another state.

(c) Arrests and detention in execution of decree.

(d) Property liable and not liable to attachment and sale in execution of decree.

(e) Power of court to issue commissions.

  1. When the court may order for sale, detention, preservation, inspection etc. of the property which is subject matter of suit before judgement in such suit.
  2. Write short notes (any two):-

(a) Affidavits

(b) Recording of evidence

(c) Duty of court in suit against Government or Public Officer.

  1. Write short notes (any two) :-

(a) Summons care and warrant case.

(b) Offence, cognizable and non-cognizable offence.

(c) When search warrant may be issued?

  1. Discuss provisions of summons with reference to form of summons. How it is served on corporate bodies societies and Government Servant?
  2. What is the procedure regarding complaints to the magistrate?
  3. Write short notes (any two):-

(a) Judge

(b) Criminal conspiracy

(c) Document.

  1. What is forgery? Explain provisions regarding making of false document and punishment for the same.
  2. Explain various provisions about offences by or relating to public servant.

PAPER – V

Indian Accounts and Audit

  1. B.-

(1) Reference to Rules etc. should be quoted in support of answer.

(2) No marks whatsoever will be allotted to any question answered in excess of prescribed number.

(3) Marks for each question are indicated in the margin.

(4) Candidate should not write roll number, any name (including his/her own), signature, address or any indication of his/her identity anywhere inside the answer book otherwise he/she will be penalized.

(5) Candidates are expected to answer all the sub-questions of a question together; if sub-question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub-question shall be overlooked.

(6) Answers are to be written in one language only either in Marathi or in English

  1. Write short notes (any four):-

(a) Audit of Receipts

(b) Store and Stock Accounts and Audit

(c) Canons of Financial Propriety

(d) Controller and Auditor General of India

(e) Principles of classification of Government Accounts.

  1. Write short notes (any three):-

(a) Non-recurring and recurring expenditure

(b) Financial Committees

(c) Departmental Compilation of Accounts

(d) Public Accounts Committee.

  1. Elaborate in detail (any three):-

(a) Contingent Expenditure

(b) Consolidated Fund of the State

(c) Budgetary Publications

(d) Principles of Re-appropriation.

PAPER – VI

Maharashtra Civil Services Rules

  1. B.-

(1) Question No. 1 is compulsory,

(2) Solve any four questions from remaining.

(3) Marks for each question are indicated in the margin.

(4) Quote appropriate authority in support of answer.

(5) Candidate should not write roll number, any name (including his/her own), signature, address or any indication of his/her identity anywhere inside the answer book otherwise he/she will be penalized.

(6) Candidates are expected to answer all the sub-questions of a question together. If sub-question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub-question shall be overlooked.

(7) Answers are to be written in one language only either in Marathi or in English.

  1. Write short notes (any four):-

(a) Certificate of physical fitness.

(b) Subsistence allowance.

(c) Advance increament.

(d) Commutation of pension.

(e) Half pay leave.

  1. (a) Describe in brief various classes of pension admissible to a government servant.

(b) Explain provisions regarding repairs and write off of government vehicles.

  1. Describe in detail procedure adopted for purchase of store required in government offices. Also explain priorities decided for purchases.
  2. Describe in detail about taking advance and withdrawals from general provident fund.
  3. (a) What is increament ? Which service is qualified for increament?

(b) Write short notes on writing of events in service book during service period of a government servant.

  1. (a) Write in brief about payments/allowances and recoveries made during suspension.

(b) What are the provisions governing acquiring of movable, immovable and valuable property in conduct rules?

PAPER – VII

Accounts

N.B. –

(1) Marks for each question are indicated in the margin.

(2) Candidate should not write roll number, any name (including his/her own), signature, address or any indication of his/her identity anywhere inside the answer book otherwise he I she will be penalized.

(3) Candidates are expected to answer all the sub-questions of a question together, if sub-question of a question is attempted elsewhere (after leaving a few pages or after attempting another question) the later sub-question shall be overlooked.

(4) Answers are to be written in one language only either in Marathi or in English.

  1. Answer the following questions (any five):-

(a) What is Journal?

(b) State the types of purchases.

(c) State the principles of Double Entry System.

(d) What do you mean by ledger folio?

(e) What is subsidiary book?

(f) State the primary objectives of final accounts.

  1. Answer the following in brief (any three) :-

(a) State the objectives of Book Keeping.

(b) What is discount and explain types of discount?

(c) State type of partners.

(d) What is cash book?

  1. Journalise the following any five transaction:-

(a) 1 April 2011 Vipul started business with cash of Rs. 71,000.

(b) 2 April 2011 purchased goods from Mahesh Rs. 20,000 on credit.

(c) 5 April 2011 Deposited cash into Bank of India Rs. 30,000.

(d) 9 April 2011 Sold goods to Dhanraj on credit Rs. 25,000.

(e) 11 April 2011 Purchased furniture of Rs. 10,000 for cash.

(f) 14April2011 Paid to Mahesh by cheque of Bank of India Rs. 10,000.

  1. The Bank column of a cash book of Mr. John showed a debit balance of Rs. 49,000 on 31st October 2011. While comparing the cash book balance with the pass book balance following differences were noticed. Prepare a Bank Reconciliation Statement as on that date from the following points:-

(a) Cheques of Rs. 9,000 and Rs. 15,000 were deposited but were not collected and credited by Bank till 31st October 2011.

(b) Debtor directly deposited Rs. 8,000 into the Bank Account, not recorded in cash book.

(c) Cheque of Rs. 10,000 issued but not presented for payment to the Bank.

(d) Bank paid Insurance Premium Rs. 6,000 but not entered in the cash book.

  1. Following is the Trial Balance of business of Mrs. Shukla as on 31st March 2011. On the basis of that prepare Trading and Profit and Loss Account for the year ended 31st March 2011 and Balance sheet as on that date after considering adjustments given below :-

Trial Balance as on 31st March 2011

 

Debit Balance Amount Rs. Credit Balance Amount Rs.
Stock 1-4-2010 25,000 Capital 40,000
Drawing 10,000 Sales 1,25,000
Purchases 75,000 Purchase Return 2.000
Sales Return 1,000 Bills Payable 5,700
Salaries 6,000 Commission 1,000
Rent and Taxes 1,000 Discount Received 1,200
Insurance 900 Interest 400
Wages 3,000 Sundry Creditors 14,000
Building 10,000    
Carriage 2,000    
Machinery 17,000    
Sundry

Debtors

24,000    
Investments 10,000    
Cash in hand 3,300    
 Bad debts 400    
Discount Allowed 700    
  1,89,300   1,89,300

Adjustments:

(a) Stock on 31st March 2011 valued at cost Rs. 34,000.

(b) Provide depreciation on Building at 2%. Machinery 10% p.a.

(c) Rent of Rs. 200 and salaries of Rs. 500 were outstanding.

(d) Interest on Investment Rs. 500 due but not received.

(e) Provide Reserve for Doubtful Debts at 5% on Sundry Debtors.

(V) Goods of Rs.1000 taken by Shukla for personal use but not recorded in the books of accounts.

  1. Write short notes (any four):-

(a) What are the features of Sole Trading concern?

(b) Write types of co-operative societies.

(c) What are the features of co-operative societies?

(d) What are the features of Joint Hindu Family business?

(e) Explain merits and demerits of partnership firm.

  1. Answer the following questions (both are compulsory):-

(a) Following details are available with assessing officer. You are required to work out correct tax liability and suggest dealer is liable to file Audit Report or not:-

M/S. Swastik Traders is registered dealer. The dealer is Reseller in Soap and Detergents. The dealer has collected VAT and CST Tax separately. For the period 2014-15, the dealer has sold goods at net worth Rs. 50, 00,000 locally and at Rs. 40, 00,000 outside the state against declaration in Form ‘C ‘. The dealer has purchased goods at Rs. 80, 00,000 and paid VAT separately. The dealer has return goods in prescribed time of 10% of total purchases and issued debit note showing Net and VAT separately. The dealer has produced declaration in Form ‘ C ‘ at Rs. 10, 00,000.

(b) While verifying books of accounts following facts noticed.

What action/care you will take while allowing claims :-

(1) The dealer has produced Form ‘ H’ along with necessary supporting documents.

(2) The dealer has claimed goods return which is received after 9 months.

(3) The dealer has produced ‘ C ‘ forms without dispatch proof.

(4) The dealer has affected tax paid purchases for the erection of factory building and claimed set-off.

(5) The dealer is eligible to file Audit Report in Form 704 but filed after prescribed due date.

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