Part Two Of MCQs of Sales Tax Act, 1990
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Question 1 |
An appeal to appellate tribunal is discussed in which section of the sales tax act, 1990?
45B | |
45C | |
46 | |
46C |
Question 2 |
If a registered person has arrears then the first charge on his property is payable tax. It is discussed in which section of the sales tax act, 1990?
53 | |
52 | |
54 | |
AOT |
Question 3 |
Section 45B of sales tax act defines ________________?
Appeals | |
Appellate tribunal | |
Reference to high court | |
AOT |
Question 4 |
Chapter 9 of sales tax act, 1990 deals with ________________ ?
Appeals | |
Return | |
Recovery of arrears | |
NOT |
Question 5 |
Sales of taxable activity or transfer of ownership is discussed under section _______ of sales tax act, 1990?
41A | |
49A | |
49 | |
AOT |
Question 6 |
___________________ may file an appeal to commissioner appeal?
Sales tax department | |
A person | |
Company | |
Association | |
All three b, c, and d |
Question 7 |
Directorate general of input output co-efficient organization is discussed under __________ section of sales tax act, 1990?
Section 30C | |
Section 30D | |
Section 30DD | |
Section 30DDD |
Question 8 |
Offences and penalties are discussed in which section of the sales tax act, 1990?
Section 33 | |
Section 32 | |
Section 31 | |
Section 30 |
Question 9 |
Revenue authority has power to rectify mistake according to the section __________ of sales tax act, 1990.
57 | |
56C | |
56B | |
NOT |
Question 10 |
Who may exempt the penalty and default surcharge___________________?
Commissioner | |
Federal board of revenue | |
Federal government | |
both a and b |
Question 11 |
A liquidator will inform in writing about his appointment within 14 days to ___________ ?
Federal government | |
Provincial government | |
Commissioner | |
AOT |
Question 12 |
The board has authority to ask repayment of tax on goods which were forgiven. It is discussed under ______ section of sales tax act, 1990?
59 | |
60 | |
61 | |
NOT |
Question 13 |
Section 31 of sales tax act, 1990 deals with _________________ ?
Power and functions of directorate | |
Powers | |
Appointment of authorities | |
AOT |
Question 14 |
Delegation of power is discussed in which section of sales tax act, 1990?
30 | |
31 | |
32 | |
AOT |
Question 15 |
Under section 33A which of the following proceedings may originated against authorities and persons?
Tax proceedings | |
Civil proceedings | |
Criminal proceedings | |
AOT |
Question 16 |
Any notice, order or requisition required to be served through personal way, register post, manner prescribed in code of civil procedure or sent electronically. It is discussed under _______ section of sales tax act, 1990?
56 | |
55 | |
54 | |
53 |
Question 17 |
Which of the following section discusses about the criminal proceeding against authority and persons?
32 | |
30DD | |
33A | |
30DDD |
Question 18 |
Any person other than sales tax department may file an appeal to commissioner appeal against a decision passed by inland revenue officer within ___________ days of the date of receipt of such decision or order.
7 | |
15 | |
30 | |
60 |
Question 19 |
The commissioner appeal has power to __________________ the decision?
Confirm | |
Vary | |
Alter | |
Set aside | |
AOT |
Question 20 |
A person who is not satisfied with the decision of the appellate tribunal then he may file ___________ before the high court against the order passed by appellate tribunal under the section 47 of sales tax act, 1990.
Appeal | |
Reference | |
Revision | |
NOT |
Question 21 |
How much % of share a partner or shareholder possess to pay the tax if a private company winds up?
05% | |
10% | |
12% | |
17% |
Question 22 |
According to section 37C of sales tax act, 1990, who can be appointed as special judge?
Currently session judge | |
Has been a session judge | |
Both a and b | |
NOT |
Question 23 |
_______ may arrest and prosecute according to the section 37A of sales tax act, 1990.
Inspector inland revenue officer | |
FIA inspector | |
Federal excise inspector | |
Assistant commissioner inland revenue |
Question 24 |
Any officer of inland revenue may exercise any of the powers of a/an _____________________________ ?
Additional commissioner | |
Deputy commissioner | |
Assistant commissioner | |
NOT |
Question 25 |
Section 40 of sales tax act, 1990 discusses about______________?
Delegation of power | |
Searches under warrant | |
Recovery of tax | |
NOT |
Question 26 |
Appellate tribunal has ______________ to give its decision against the appeal submitted to it.
120 | |
90 | |
6 months | |
NOT |
Question 27 |
Which section of sales tax act, 1990 gives access to authorized officer for premises, stocks, accounts, and records?
Section 38 | |
Section 37C | |
38A | |
NOT |
Question 28 |
According to ________ section of sales tax act 1990, a person can deliver certain goods without payment of tax?
59 | |
60 | |
61 | |
62 |
Question 29 |
46 section of sales tax act, 1990 deals with __________________ ?
45A | |
45B | |
46 | |
47 |
Question 30 |
Commissioner appeal may extend _____ days the decision for any appeal.
30 | |
45 | |
60 | |
120 |
Question 31 |
Is it possible for an unregistered person to claim input tax on stock once he get registered? If yes, what conditions are required?
bought from registered person | |
A proper invoice | |
bought stock not more than 30 days before registration | |
AOT |
Question 32 |
A registered person who may in writing can authorize any person to represent him or appear on his behalf in appellate tribunal according to _______ of sales tax act?
52 | |
51 | |
50 | |
49A |
Question 33 |
If a person import a good for his own consumption, but due to any defect he re-export that good. In this condition, he is allowed to drawback seventh-eitgth of the tax paid if he re-exported good within __________ of the date of importation.
1 year | |
2 years | |
5 years | |
1 month |
Question 34 |
Power of the board and commissioner to call for records are discussed under section __________________ of sales tax act, 1990?
45B | |
46 | |
47 | |
45A |
Question 35 |
Section 33 of sales tax act deals with ___________________ ?
Return | |
Appointment of authorities | |
Delegation of powers | |
Offences and penalties |
Question 36 |
Section 32 of sales tax act, 1990 deals with _____________ ?
Power | |
Delegation of power | |
Audit by special audit panels | |
NOT |
Question 37 |
___________ chapter of sales tax act, 1990 deals with the recovery of arrears?
7 | |
8 | |
9 | |
5 |
Question 38 |
Cognizance of offences by special judge may be conducted in condition/conditions ________________ ?
Report in writing | |
Receiving complaint | |
Upon his own knowledge | |
AOT |
Question 39 |
According to the section 34 of sales tax act, the rate of default surcharge is ____________________ ?
12% per month | |
12% per annum | |
17% per month | |
NOT |
Question 40 |
With the approval of ____________________ , the chief commissioner may empower the subordinate officer to exercise the power of commissioner, additional commissioner, and deputy commissioner inland revenue officer?
Federal government | |
Provincial government | |
Federal board of revenue | |
AOT |
Question 41 |
According to sales tax act, section 34A discusses about _______________ ?
Power | |
Delegation of powers | |
Exemption from penalty and default surcharge | |
AOT |
Question 42 |
Appeals in sales tax act comes under section____________?
45B | |
38 | |
45A | |
AOT |
Question 43 |
When a person can deliver certain goods without payment of tax?
Import goods but not consume from one country | |
Export it in other country | |
Both a and b | |
NOT |
Question 44 |
Agreement for the exchange of information is discussed under section ___________ of sales tax act, 1990?
56 | |
56A | |
56B | |
NOT |
Question 45 |
Chapter 7 of sales tax act explains about ____________ ?
Appointment of officers | |
Book keeping and invoicing requirements | |
Registration | |
Offences and penalties |
Question 46 |
According to sales tax act, 1990, who may appoint special judge ?
Federal board of revenue | |
Federal government | |
Provincial government | |
AOT |
Question 47 |
Any person including the officer of inland revenue (not below the rank of additional commissioner) may file an appeal to appellate tribunal against the decision taken under commissioner inland revenue appeal within ____________ days of the decision date.
7 | |
15 | |
30 | |
60 |
Question 48 |
`Prize scheme to promote tax culture is discussed in _______ section of sales tax act, 1990.
56B | |
56 | |
56C | |
NOT |
Question 49 |
Default surcharge in sales tax act 1990 is discussed in section ___________ ?
8 | |
34 | |
32 | |
NOT |
Question 50 |
An officer inland revenue may only go for search in document or evidence when he obtains a warrant from__________?
Special judge | |
Magistrate | |
Federal government | |
NOT |
Question 51 |
No suit, prosecution or other legal proceeding shall lie against the federal government or any public servant in respect of any order passed in good faith under this act. This is discussed in ___________ section of sales tax act?
50 | |
50A | |
51 | |
NOT |
Question 52 |
Directorate of post clearance audit is discussed under which section of the sales tax act, 1990?
Section 30A | |
Section 30D | |
Section 30DD | |
Section 30DDD |
Question 53 |
Cognizance of offences by special judge is considered in which section of sales tax act, 1990?
37B | |
37C | |
37D | |
NOT |
Question 54 |
Appeals in sales tax act, 1990 is discussed in chapter _________________ ?
7 | |
6 | |
8 | |
5 |
Question 55 |
Section 53 of sales tax act, 1990 deals with _________________?
Estate of deceased person | |
Estate in bankruptcy | |
Remove difficulties | |
NOT |
Question 56 |
Section 49 of sales tax act, 1990 deals with _________________ ?
Sales of taxable activity | |
Transfer of ownership | |
Both a and b | |
NOT |
Question 57 |
An individual need to pay _________________ while applying an appeal against assessment.
Rs.2500 | |
Rs.1000 | |
Rs.5000 | |
NOT |
Question 58 |
Section 30C of sales tax act, 1990 discusses about __________________ ?
Directorate general of training and research | |
Directorate general internal audit | |
Directorate general valuation | |
NOT |
Question 59 |
Chapter 8 of sales tax act,1990 deals with__________________?
Scope and payment of tax | |
Returns | |
Offences and penalties | |
Appeals |
Question 60 |
______________ has power to make rule according to section 50 of sales tax act, 1990.
Federal government | |
Provincial government | |
Federal board of revenue | |
AOT |
Question 61 |
In which section of sales tax act, 1990 the drawback allowable on re-export is discussed?
Section 61 | |
Section 62 | |
Section 58 | |
Section 72 |
Question 62 |
Section 49A of sales tax act, 1990 discusses about___________?
Liquidator | |
Return | |
Recovery of arrear | |
NOT |
Question 63 |
No proceedings shall be conducted against an appeal which is already in _________ status under section 45B or 46 section.
Active | |
Pending | |
Both a and b | |
NOT |
Question 64 |
Directorate general intelligence and investigation inland revenue is discussed under which of the following section of sales tax act, 1990?
Section 29A | |
Section 30A | |
Section 30 | |
Section 31 |
Question 65 |
A person can drawback 7-8 part of the tax he paid while importing goods. It is discussed under section ________ of sales tax act, 1990.
59 | |
62 | |
61 | |
NOT |
Question 66 |
If a person who commits tax fraud then he shall pay default surcharge at the rate of _____________ of tax evaded.
2% per annum | |
2% per month | |
12% per annum | |
12% per month |
Question 67 |
According to which section of sales tax act, 1990 the officer inland revenue may summon a person to give evidence and produce documents?
33 | |
33A | |
37 | |
37A |
Question 68 |
Who can file an appeal against any order passed by commissioner inland revenue appeals?
Any taxpayer | |
Officer inland revenue not below the rank of Additional commissioner | |
Both a and b | |
NOT |
Question 69 |
Any officer other than ____________________ can file an appeal to commissioner appeal.
Sales tax department | |
Additional commissioner | |
Inspector inland revenue officer | |
AOT |
Question 70 |
Once a liquidator notifies to commissioner about his appointment, then commissioner has ___________ months time to notify back to liquidator about the payable tax by the person.
1 | |
3 | |
6 | |
12 |
Question 71 |
The removal of difficulties is discussed in ________ section of sales tax act, 1990?
55 | |
54 | |
53 | |
52 |
Question 72 |
In which section of sales tax act, 1990 the directorate general internal audit is discussed?
30A | |
30 | |
30B | |
29C |
Question 73 |
If a person sales a taxable activity to ___________, then he need not pay the tax.
Unregistered person | |
Registered person | |
Both a and b | |
NOT |
Question 74 |
After the appointment of a liquidator for any asset in Pakistan, the liquidator will give a written notice of their appointment within _______ days?
7 | |
14 | |
15 | |
30 |
Question 75 |
Recovery of arrears of tax is explained under which section of the sales tax act, 1990?
14 | |
42 | |
48 | |
45B |
Question 76 |
Section 34 of sales tax act, 1990 defines _______________ ?
Refund | |
Record | |
Retention of record and documents | |
Default surcharge |
Question 77 |
Exemption from penalty and default surcharge is discussed under which section of sales tax act, 1990?
31 | |
33 | |
34 | |
34A |
Question 78 |
An aggrieved person or officer inland revenue (not below additional commissioner) may file a reference to high court against the decision of the appellate tribunal within _____days of the decision announced.
30 | |
60 | |
90 | |
AOT |
Question 79 |
When a registered person sales a taxable activity to _________ then he needs to pay the tax.
Registered person | |
unregistered person | |
both a and b | |
NOT |
Question 80 |
Commissioner appeal has _________ days to give a decision for any appeal.
15 | |
30 | |
90 | |
120 |
Question 81 |
E-intermediaries are appointed to pay taxes of those registered people who are unable to pay tax electronically. It is explained in section ________ of sales tax act , 1990.
52A | |
52 | |
51 | |
51A |
Question 82 |
The chief commissioner with the approval of board may empower ____________________________________ to exercise the power of commissioner Inland revenue?
Additional commissioner inland revenue | |
Deputy commissioner inland revenue | |
Both a and b | |
NOT |
Question 83 |
When an individual is under a legal disability then his representative would be ___________ according to section 58A of sales tax act, 1990.
Guardian | |
Manager | |
Both a and b | |
NOT |
Question 84 |
A person who is appointed by the court for the company or industry that is about to close its complete setup. He is _________?
A police man | |
A liquidator | |
A session judge | |
NOT |
Question 85 |
According to section 48 of sales tax act, 1990, _________________ may write off the arrears if the arrears, default surcharge, penalty, or any amount cannot be recovered as discussed under this act.
Board | |
Any officer authorized by the board | |
Either of one | |
NOT |
Question 86 |
Section 55 of sales tax act deals with _________________?
Estate in bankruptcy | |
Estate of deceased person | |
Removal of difficulties | |
NOT |
Question 87 |
Section 30D of sales tax act deals with ___________________ ?
Directorate general internal audit | |
Directorate general intelligence and investigation | |
Directorate general of valuation | |
Directorate general of training and research |
Question 88 |
Board may prescribe to maintain the date of taxable activity through computerized system under section____________ of sales tax act, 1990.
50A | |
50 | |
49A | |
49 |
Question 89 |
Chapter 10 of sales tax act, 1990 deals with __________________ ?
Recovery of arrears | |
Miscellaneous | |
Return | |
NOT |
Question 90 |
The deputy commissioner inland revenue or assistant commissioner inland revenue may exercise the power of ______________________ ?
Board | |
President of board | |
Additional commissioner inland revenue | |
AOT |
Question 91 |
Estate in bankruptcy is discussed in which section of sales tax act, 1990?
51 | |
53 | |
54 | |
55 |
Question 92 |
An officer inland revenue shall also be competent to exercise all powers and discharge all duties conferred or impose upon any officer subordinate to him. It is discussed in which of the following section of sales tax act, 1990?
31 | |
30E | |
32 | |
30DD |
Question 93 |
Offences and penalties are discussed in which chapter of sales tax act, 1990?
Chapter 3 | |
Chapter 5 | |
Chapter 7 | |
Chapter 9 |
Question 94 |
The board may call for record within __________ years as discussed under section 45A of sales tax act, 1990 for examining the record of any departmental proceedings under this act.
1 | |
2 | |
5 | |
6 |
Question 95 |
Section ___________ discusses about the power to make rules?
49 | |
49A | |
50 | |
NOT |
Question 96 |
Miscellaneous is the _________ chapter in sales tax act, 1990?
7 | |
9 | |
10 | |
6 |
Question 97 |
The fee would be collected from the company when it applies an appeal against assessment is ________________ ?
Rs. 2500 | |
Rs. 5000 | |
Rs. 1000 | |
100 |
Question 98 |
Section 48 of sales tax act discusses about _______________ ?
Returns | |
Appeals | |
Recovery of arrears of tax | |
Power to make rules |
Question 99 |
No suit, prosecution or other legal proceeding shall lie against the federal government or any public servant in respect of any order passed in good faith under this act. This is discussed in ___________ section of sales tax act?
50 | |
50A | |
51 | |
NOT |
Question 100 |
Assistant commissioner inland revenue may exercise any of the power of _________________ ?
Additional commissioner inland revenue | |
Deputy commissioner inland revenue | |
both a and b | |
NOT |
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