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Sixth Semester Three Year LL.B. Examination, June 2013

TAXATION

Duration : 3 Hours Max. Marks : 100

Instructions : 1. Answer the questions from all the Units observing the
choice in each Unit.
2. Answer should be written completely either in English or
Kannada.
3. Figures to the right indicate marks.
ÓÜãaÜ®æWÜÙÜá : 1. ±ÜÅ£ ZoPܨÜÈÉ®Ü BÁáR¿á®Üá° WÜÊÜá¯Ô, GÇÝÉ ZoPÜWÜÚí¨ÜÆã
±ÜÅÍæ°WÜÙÜ®Üá° EñܤÄÔ.
2. EñܤÃÜWÜÙÜ®Üá° ÓÜí±Üä|ìÊÝX CíXÉàЅ A¥ÜÊÝ PܮܰvܨÜÈÉ ŸÃæ¿á¸æàPÜá.
3. ŸÆŸ©¿á ÓÜíTæÂWÜÙÜá AíPÜWÜÙÝXÊæ.
UNIT – I
Income Tax Act, 1961

Q. No. 1. (a) “The income liable to tax in the hands of an assessee is

determined on the basis of residential status.” Explain. Marks : 15
""JŸº ñæÄWæ¨ÝÃÜ®Ü B¨Ý¿áÊÜ®Üá° BñÜ®Ü ÊÝÓÜÓݧ®Ü¨Ü B«ÝÃÜ¨Ü ÊæáàÇæ
¯«ÜìÄÓÜÇÝWÜáÊÜâ¨Üá'' ËÊÜÄÔ.
OR/A¥ÜÊÝ
State the incomes which are assessable under the head
Salaries. And explain the deductions available while
computing Income from Salary.
ÓÜíŸÙÜ¨Ü B¨Ý¿á¨Ü ÎàÑìPæ¿áw ñæÄWæWæãÙܱÜvÜáÊÜ B¨Ý¿áWÜÙÜ®Üá° £ÚÔ
ÊÜáñÜᤠÓÜíŸÙÜ¨Ü B¨Ý¿áÊÜ®áÜ ° WÜ~ÓÜáÊÝWÜ Æ»ÜÂËÃÜáÊÜ PÜwñÜWÙÜ ®Ü áÜ ° ËÊÜÄÔ.
(b) What are Direct and Indirect taxes ? Marks : 5
®æàÃÜ ÊÜáñÜᤠA®æàÃÜ ñæÄWæWÜÙæí¨ÜÃæ ¿ÞÊÜâÊÜâ ?
OR/A¥ÜÊÝ
State the incomes assessable as Income from Business or
Profession.
¿ÞÊÜ B¨Ý¿áWÜÙÜ®Üá° ÊݱÝÃÜ A¥ÜÊÝ ÊÜê£ ¤ B¨Ý¿áWÜÙæí¨Üá
ñæÄWæWæãÙܱÜwÓÜÇÝWÜáÊÜâ¨Üá £ÚÔ.
P.T.O.
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UNIT – II

Q. No. 2. (a) Explain the powers and functions of Income Tax Authorities. Marks : 15
B¨Ý¿á ñæÄWæ A—PÝÄWÜÙÜ A—PÝÃÜ ÊÜáñÜᤠPÜñÜìÊÜÂWÜÙÜ®Üá° ËÊÜÄÔ.
OR/A¥ÜÊÝ
Explain Net Wealth and exemptions under Section 5 of the
Wealth Tax Act, 1957.
¯ÊÜÌÙÜ ÓÜí±ÜñÜᤠÊÜáñÜᤠˮÝÀá£WæãÙܱÜvÜáÊÜ ÓÜí±ÜñÜá¤WÜÙÜ®Üá° , ÓÜí±ÜñÜá¤
ñæÄWæ A—¯¿áÊÜá, 1957ÃÜ PÜÆí 5 ÃÜw ËÊÜÄÔ.
(b) Explain in brief Appeal Provisions under I.T. Act, 1961. Marks : 5
B¨Ý¿á ñæÄWæ A—¯¿áÊÜá 1961 ÃÜw ÓÜíQұܤÊÝX Êæáàƾ®ÜË
E±ÜŸí«ÜWÜÙÜ®Üá° ËÊÜÄÔ.
OR/A¥ÜÊÝ
Write a note on recovery of Income Tax.
B¨Ý¿á ñæÄWæ ÊÜÓÜãÈ¿á ÊæáàÇæ Jí¨Üá q±Ü³~ ŸÃæÀáÄ.
UNIT – III
Central Excise Act, 1944

Q. No. 3. (a) Explain in detail the various types of Excise Duty with
illustrations. Marks : 15
¯¨ÜÍì
Ü ®ÜWÙÜ Ü ÓÜ×ñÜ ËË«Ü Äࣿá AŸPÝÄ ÓÜáíPÜWÙÜ ®Ü áÜ ° ËÍܨÊ
Ü ÝX ËÊÜÄÔ.
OR/A¥ÜÊÝ
Explain the nature, scope and basis of levy of Central Excise
Duty.
Pæàí¨ÜÅ AŸPÝÄ ÓÜáíPÜ Ë—ÓÜáÊÜÈÉ®Ü ÓÜÌÃÜã±Ü, Êݲ¤ ÊÜáñÜᤠB«ÝÃÜÊÜ®Üá°
ËÊÜÄÔ.
(b) Write a note on persons requiring registration. Marks : 5
®æãàí¨ÜOæ AÊÜÍÜÂPÜñæÀáÃÜáÊÜ ÊÜÂQ ¤WÜÙÜ ŸWæY Jí¨Üá q±Ü³~ ŸÃæÀáÄ.
OR/A¥ÜÊÝ
Who are the persons exempted from registration ?
¿ÞÊÜ ¿ÞÊÜ ÊÜÂQ ¤WÜÙÜá ®æãàí¨ÜOæÀáí¨Ü E®Üá¾ Q ¤WæãÙܱÜvÜáñݤÃæ ?
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UNIT – IV
Customs Act, 1962

Q. No. 4. (a) Explain the provisions relating to duty drawback on imports

as against exports. Marks : 15
ÃܱÜ⤠ËÃÜá¨ÜœÊÝX BÊÜá¨Üá Êæáà騆 ÓÜáíPÜ Ä¿ÞÀᣠÊÜÞvÜáÊÜ
E±ÜŸí«ÜWÜÙÜ®Üá° ËÊÜÄÔ.
OR/A¥ÜÊÝ
Explain the following :
a) Customs Officers
b) Exemption from Customs Duty
c) Goods in transit.
D PæÙÜX®ÜÊÜâWÜÙÜ®Üá° ËÊÜÄÔ :
A) ÔàÊÜÞ ÓÜáíPÜ¨Ü A—PÝÄWÜÙÜá
B) ÔàÊÜÞ ÓÜáíPÜ©í¨Ü Ë®ÝÀá£
C) ÓÝWÜOæ¿áÈÉ®Ü ÓÜÃÜPÜáWÜÙÜá.
(b) Write a note on types of warehouses. Marks : 5
EWÝÅ|WÜÙÜ Ë«ÜWÜÙÜ ÊæáàÇæ q±Ü³~ ŸÃæÀáÄ.
OR/A¥ÜÊÝ
Explain in brief collection of customs duties.
ÔàÊÜÞ ÓÜáíPÜ ÓÜíWÜÅÖÜOæ¿á®Üá° ÓÜíQұܤÊÝX ËÊÜÄÔ.
UNIT – V

Q. No. 5. (a) When in a sale or purchase of goods said to take place in the
course of inter-state trade or commerce and import or export ?
Give examples. (CST Act.) Marks : 15
Pæàí¨ÜÅ ÊÜÞÃÝo ñæÄWæ PÝÀá¨æ¿áw ÓÜÃÜPÜáWÜÙÜ ÊÜÞÃÝo A¥ÜÊÝ
PæãÙÜáÛËPæ¿áá AíñÜÃÜÃÝg ÊݱÝÃÜ A¥ÜÊÝ ÊÝ~g ÊÜáñÜᤠBÊÜá¨Üá
A¥ÜÊÝ ÃܱÜ⤠ÖÝ©¿áÈÉ H±ÜìqrñÜá Gí¨Üá ¿ÞÊÝWÜ ÖæàÙÜÇÝWÜáÊÜâ¨Üá ?
E¨ÝÖÜÃÜOæWÜÙÜ®Üá° Pæãw. (CST PÝÁ᪠)
OR/A¥ÜÊÝ
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Explain the following :

a) Determination of taxable amount of turnover under CST Act

b) Features of Service Tax.

D PæÙÜX®ÜÊÜâWÜÙÜ®Üá° ËÊÜÄÔ :
A) Pæàí¨ÜÅ ÊÜÞÃÝo ñæÄWæ PÝÀá¨æ¿áw ñæÄWæWæãÙܱÜvÜáÊÜ ÊÜ×ÊÝoá
ÊæãñܤÊÜ®Üá° ¯«ÜìÄÓÜáÊÜâ¨Üá
B) ÓæàÊÝ ñæÄWæ¿á ÆPÜÒ|WÜÙÜá.

(b) Write a note on Output Tax. Marks : 5

ÖÜáoárÊÜÚ ñæÄWæ ÊæáàÇæ Jí¨Üá q±Ü³~ ŸÃæÀáÄ.
OR/A¥ÜÊÝ

Explain the basic principle of Value Added Tax.

ÊÜåèÆ ÊܗìñÜ ñæÄWæ¿á ÊÜáãÆ ñÜñÜÌÊÜ®Üá° ËÊÜÄÔ.

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