MPSC Departmental Examination for Sales Tax Officers 2018 Question paper

MPSC Departmental Examination for Sales Tax Officers 2018 Question paper

PAPER I

THE TAX ACTS WITH CASE LAWS

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

(2) Candidates are expected to answer all the sub-questions to 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.

PART I

(Maharashtra Value Added Tax Act, 2002)

1. Write short notes on the following (any three) :-

(a) General conditions of set-off under MVAT Act (Section 48)

(b) Formation and functions of Tribunal (Section-11)

(c) Explain assessment u/s 23 (5) and 23 (6) of MVAT Act, 2002

(d) Transfer to defraud revenue void (Section 38).

2. Explain in detail MVAT Return (Type of return, frequencies, class of dealer to file different returns-Rule 17 of MVAT Rules, 2002).
3. State definition of following terms and explain their meaning (any five):-

(a) Sale – Section 2 (24)

(b) Brand name – Section 2 (3a)

(c) Motor spirit – Section 2 (15A)

(d) Turnover of purchases – Section 2 (32)

(e) Person – Section 2 (17)

(f) Non Resident Dealer – Section 2 (16).

4. Explain in detail Reduction of Set-off under Rule 53 of MVAT Rule, 2005.
5. Explain the. Following topics under MVAT Act. 2002 (any two)

(a) Levy of interest u/s.30

(b) Various Stages of appeal under MVAT Act, 2002

(c) Provision of interest u/s. 62 ant1 53.

PART II

(Central Sales Tax Act, 1956)

6. Explain the following provisions of Central Sales Tax Act, 1956 (any five) :-

(a)  Various CST declaration 1 Forms under CST Act, 1956 (utilization, periodicity, contravention).

(b) Penalt.ies u/s. 10 of CST Act: 1956

(c) Explain ‘ Burdon of proof etc. In case of transfer of goods claimed otherwise than by way of sale’. (Section – 6A)

7. Define arid explain the following (any five):-

(1) Crossing the Custom frontiers of India – Section 2 (ab)

(b) Declared Goods – Section 2 (r)

(c) Sale Pi-ice – Section 2 (h)

(d) Dealer – Section 2 (b)

(e) Assessing Authority – Rule 2 (IV) of CST Bombay Rules

(f) Warehouse – Rule 2 (VI) of CST Bombay Rules.

PART III

(Case Laws)

8. Explain the ratio Involved in following Case Laws 20 (any five):-

(a) Builder Association of India Vs. State of Karnataka.

(b)N. M. Goel and Co. Vs. Sales Tax Officer.

(c) Consolidated Coffee Ld. Vs. Coffee Board.

(d) Kelvinator of India Ltd. Vs. The State of Haryana.

(e) Everest Copiers Vs. State of Tamilnadu.

(f) Premier Breweries Vs. State of Kerala.

(g) K.A.K. Anwar and Co. Vs. State of Tamilnadu

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 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. Write short notes (any two):-

(a)  Bailment.

(b) Effect of refusal to accept, offer of performance

(c) Lawful and unlawful considerations and objects.

(d) Undue influence.

2. Discuss what is express and implied Authority of Agent and explain Agent’s Authority in an Emergency.
3. Discuss fully Revocation of proposals and acceptance and how it is to be made?
4. Discuss the following (any two):-

(a) Implied conditions as to quality of fitness.

(b) Reservations of Right of Disposal.

(c) Rules as to delivery.

5. Explain unpaid seller’s right of stoppage in transit; duration of transit and how the stoppage in transit is to be effected.
6. Explain “Auction Sale “.

OR

Explain unpaid Seller’s lien and termination of lien.

7. Explain following terms (any two):-

(a) Evidence.

(b) Proved. Disproved, and not proved

(c) Coneiasive Proof

8. What are the public documents and how are they proved?
9. Discuss fully with illustrations the meaning and seope of presumption under Section 114 of Evidence Act.

OR

Discuss fully Burden of Proof

PAPER III

 THE BUSINESS PROCESS OF THE TAX ACTS ADMINISTERED BY THE DEPARTMENT AND OTHER ACTS.

N B.- (1) This question paper is divided in three sections.

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

(3) Read the instructions and questions carefully.

(4) No marks will be granted to any additional question attempted.

(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 either language only either in Marathi or in English.

SECTION-A

1. Answer any five of the following:-

(a) Enumerate the Turnover Limits for Registration under MVAT Act.

(b) During Registration every category of constitution has to upload scanned copy of PAX, give any 5 categories of constitution and PAN to be uploaded by dealer.

(C) Give details of any 5 Forms out of Form NO. 101 to 109 under MVAT Act along with its NO.  and subject covered under that Form.

(d) Provide details 5 MVAT Returns and 1 CST Returns in one/two sentences each.

(c) Enumerate “Lumpsum deduction u/r. 58” for 5 types of work contracts along with its amount to be deducted as per Table given in Rule 58.

(f) Write short note on “Tax Deduction at Source” and “Tax Collected at Source”.

(g) Write short note on “Composition Scheme” u/s 42 MVAT Act.

SECTION-B

(Solve any five, each question carries 12 marks)

2. (a) M/S. Janhvi has uploaded its E-704 for the period 2012-13 on 30^th September 2014. Describe the Probable Action you will take in this respect.

(b) M/s. Jasmine Fragrance is seeking your advice in respect of filing

of E-704. Its Year wise Turnover is as follows:-

2009-10 = Rs. 38 Lakhs; 2012-13 = Rs. 56 Lakhs

2014-15 = Rs.99 Lakhs

Please advice on the basis of section 61 MVAT Act

3. M/s. ABC Ltd. has filed its 4 Quarterly Returns and has uploaded its 4 Quarterly E-501 and has filed its E-704 also in time. Write how you will process its Part Refund Claim step by step.
4. Give any 4 subsections u/s. 74 with its subsection; Nature of offence covered under it and maximum punishment on conviction.
5. Give any 6 Subsections u/s. 29, with its subsections, nature and maximum Quantum of penalty.
6. Write down about “New appeal filing procedure” on the basis of office order No. 76, dt. 28th November 2016 issued by Commissioner of Sales Tax.
7. Write short notes (any four):-

(Not more than 50 words)

(a) Rectification – u/s. 24 MVAT Act.

(b) Review – u/s. 25 MVAT Act.

(c) Audit – ids. 22 MVAT Act.

(d) Advance Ruling Authority – u/s. 55 (3) MVAT Act

(e) Tax Invoice – u/r 77 MVAT Rules.

(f) Computerized Desk Audit – (CDA).

8. Write in one/two sentences about any 12 Forms out of Form 301 to 317 under MVAT.

(Write Form No. and Subject matter Covered)

OR

Write in one/two sentences about any 6 Forms out of Form No. 402 to 420 under MVAT Act.

(Write Form No. and Subject matter Covered)

9. Write about.’ Transfer of the Right to use Mandap or Tarpaulin ” as per section 42 14) and Rule 54 1.i) as per MVAT Act and Rule.

OR

Write about Procedure in respect of issue of Duplicate Copy of Forms/ Declaration issued and lost under CST Act.

10. Write detailed note on the basis of Internal Circular No. 8 of 2011.dtd. 25^th November. 2011 in respect of ” Correction of Mistakes made by dealer while making epayment /miscellaneous refund of excess payment of taxes “.

OR

Give details about all possible actions to recover the pending Tax dues

SECTION-C

11. Give Form number and subject of any five Forms under Profession Tax Act.

OR

Give Form number and subject of any fire Forms under Luxury Tax Act.

12. List out any 5 class of persons and rate of tax applicable to them as per Profession Tax Act. Schedule- I 1v.e.f. 1st April 2015.

OR

List out all types of accommodations and rate of tax applicable to then1 as per Luxury Tax Act 1v.e.f. 1st July 2014.

13. Submit the list of Luxury Tax specific documents required to he submitted at the time of registration as per Annexu1.e-A ;

Clause B of Trade Circular KO. 2 T of 2016, Dt. 21st January 2016.

OR

Write a short note on Luxury Tax Return Filing.

PAPER IV

JUDICIAL MATTERS

INDIAN PENAL CODE, CODE OF CML PROCEDURE AND CODE

OF CRIMINAL PROCEDURE

N.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 hook otherwise he/she mill 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 leading anew pages or after attainting another question the later sub question shall he overlooked.

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

1. Write short notes:

(a) Public Servant

(b) Write any five general exceptions under I.P.C

(c) Disobedience to order duly promulgated by public servant.

(d) Furnishing false information and punishment therefore.

2. What is the right of private defense of body and property? Under what circumstances such rights extend to causing death?
3. State cases ill which the court can grant temporary injunction? In what circumstances the order of injunction may be discharged, varied or set aside by the court?
4. When court ran issue summons? Explain the procedure to issue summons on defendant is in prison, defendant resides outside India. Defendant is Civil Public Officer an11 defendant it; soldier.
5. Write short note:-

(a) Commission

(b) Arrest and detention

(c) Recording of evidence

(d) Attachment of property in execution of decree.