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CA Final Demands and Recovery, Offences and Penalties — practice questions — page 2

Explore 92 free Demands and Recovery, Offences and Penalties questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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Demands and Recovery, Offences and Penalties questions and exercises with answers

Showing questions 31–60 of 92.

Can the officer demand payment sooner than three months under section 78?Read the answer and worked solution →Which recovery mode takes money the defaulter is owed, held by the officer?Read the answer and worked solution →Under section 79(1)(c), a recovery notice can go to whom?Read the answer and worked solution →A third party fails to pay the Government after a recovery notice. How is that person treated?Read the answer and worked solution →A person pays the defaulter after a recovery notice. Liability to Government is what?Read the answer and worked solution →Under section 79(1)(e), a certificate sent to the Collector allows recovery as if the sum were what?Read the answer and worked solution →On an application by the proper officer, a Magistrate recovers GST dues as if they were what?Read the answer and worked solution →Under section 79(3), a State tax officer may recover unpaid central GST dues as if they were what?Read the answer and worked solution →Section 80 lets the Commissioner allow payment in monthly instalments not exceeding how many?Read the answer and worked solution →A transfer of property made after a dues arises is void against revenue claims when made with what intention?Read the answer and worked solution →Which transfer after dues arise is saved from being void under the proviso to section 81?Read the answer and worked solution →Under section 82, GST tax, interest and penalty dues are what on the person's property?Read the answer and worked solution →Section 82 first charge on property is subject to which other law?Read the answer and worked solution →Who may order provisional attachment of a taxable person's property under section 83?Read the answer and worked solution →Provisional attachment under section 83 may extend to which asset?Read the answer and worked solution →A provisional attachment order ceases to have effect after how long?Read the answer and worked solution →If dues are enhanced in appeal, what must the Commissioner serve under section 84?Read the answer and worked solution →When dues are reduced in appeal, is a fresh notice of demand needed under section 84?Read the answer and worked solution →Which act is a section 122(1) offence by a taxable person?Read the answer and worked solution →Collecting tax but not paying it for beyond how long after the due date attracts section 122(1)(iii)?Read the answer and worked solution →Taking input tax credit without actual receipt of goods or services is covered by which provision?Read the answer and worked solution →Fraudulently obtaining a refund of tax falls under which penalty provision?Read the answer and worked solution →Transporting taxable goods without the specified documents is penalised under which section?Read the answer and worked solution →A person liable to register under GST but who does not is covered by which clause of section 122(1)?Read the answer and worked solution →Obstructing an officer in discharge of duties under the Act attracts penalty under which section?Read the answer and worked solution →Suppressing turnover leading to evasion of tax is an offence under which section?Read the answer and worked solution →Using another registered person's registration number to issue an invoice is covered by which section?Read the answer and worked solution →Destroying material evidence is an offence covered by which penalty clause?Read the answer and worked solution →Under section 122(2)(a), tax short paid without fraud draws a penalty of ten thousand rupees or what share of tax due?Read the answer and worked solution →A person who aids or abets an offence in section 122(1) faces a penalty up to what?Read the answer and worked solution →

Worked practice questions

Can the officer demand payment sooner than three months under section 78?

  1. Yes, with reasons recorded
  2. Never, it is fixed
  3. Yes, without reasons
  4. Only in fraud cases
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Correct answer: A. Yes, with reasons recorded

The proviso lets the officer shorten the period when expedient for revenue, with reasons recorded in writing.

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Which recovery mode takes money the defaulter is owed, held by the officer?

  1. Deduction from dues
  2. A court decree
  3. Land revenue arrear
  4. A Magistrate fine
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Correct answer: A. Deduction from dues

Section 79(1)(a) permits deducting the dues from any money owing to the person under the officer's control.

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Under section 79(1)(c), a recovery notice can go to whom?

  1. Any person holding money
  2. The defaulter's lawyer
  3. Only the bank manager
  4. Only a named customer
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Correct answer: A. Any person holding money

The officer may require any other person from whom money is due, or who holds money for the defaulter, to pay it to the Government.

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