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CA Final Demands and Recovery, Offences and Penalties — practice questions — page 3

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 61–90 of 92.

Failing to appear before an officer on a summons for evidence draws which maximum penalty under section 122(3)?Read the answer and worked solution →Failing to furnish an information return under section 150 attracts what daily penalty?Read the answer and worked solution →What is the overall cap on the section 123 penalty for failure to furnish an information return?Read the answer and worked solution →For failing to furnish statistics under section 151, the fine may extend to what?Read the answer and worked solution →A breach counts as minor under section 126 if the tax involved is below what?Read the answer and worked solution →Voluntary disclosure of a breach before the officer finds it is treated how in fixing penalty?Read the answer and worked solution →Section 126 general disciplines do not apply where the penalty is of which kind?Read the answer and worked solution →A penalty not covered by section 73, 74, 129 or 130 proceedings may be levied by which order?Read the answer and worked solution →Penalties under section 122, 123 or 125 may be waived by the Government on whose recommendation?Read the answer and worked solution →Detained exempted goods, owner pays: Rs 25,000 or what share of value, if less?Read the answer and worked solution →Detained goods can alternatively be released on furnishing what?Read the answer and worked solution →What must be served on the transporter before goods or conveyances are detained or seized?Read the answer and worked solution →Section 129(4) bars determination of tax, interest or penalty without what?Read the answer and worked solution →If detention dues are not paid within the stated period, proceedings follow under which section?Read the answer and worked solution →Which act exposes goods to confiscation under section 130(1)?Read the answer and worked solution →The fine in lieu of confiscation of goods cannot exceed which amount?Read the answer and worked solution →For a hired conveyance used to carry goods, the owner may pay in lieu of confiscation a fine equal to what?Read the answer and worked solution →Once goods are confiscated under the CGST Act, in whom does their title vest?Read the answer and worked solution →The officer may dispose of confiscated goods after allowing time not exceeding what to pay the fine?Read the answer and worked solution →Does a confiscation or penalty under GST bar other punishments under any law?Read the answer and worked solution →As enacted, section 132 imprisonment for tax evaded over 500 lakh rupees is up to?Read the answer and worked solution →Which offence clauses of section 132(1) carry up to six months or fine or both?Read the answer and worked solution →A repeat conviction under section 132 attracts imprisonment up to how long?Read the answer and worked solution →Minimum imprisonment under section 132(1)(i) to (iii) absent special reasons?Read the answer and worked solution →Which GST offences are cognizable and non-bailable under section 132(5)?Read the answer and worked solution →Whose previous sanction is needed to prosecute a person for an offence under section 132?Read the answer and worked solution →A person engaged in statistics who wilfully discloses return contents faces imprisonment up to what?Read the answer and worked solution →A Government servant is prosecuted under section 133 only with sanction of whom?Read the answer and worked solution →In a GST prosecution needing a culpable mental state, what does the court presume?Read the answer and worked solution →For section 135, a fact is proved only when the court believes it exists to what standard?Read the answer and worked solution →

Worked practice questions

Failing to appear before an officer on a summons for evidence draws which maximum penalty under section 122(3)?

  1. Rs 25,000
  2. Rs 5,000
  3. Rs 10,000
  4. Rs 1,00,000
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Correct answer: A. Rs 25,000

Clause (d) of section 122(3) puts non-appearance on summons in the up to twenty five thousand rupees category.

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Failing to furnish an information return under section 150 attracts what daily penalty?

  1. Rs 50 per day
  2. Rs 100 per day
  3. Rs 500 per day
  4. Rs 1,000 per day
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Correct answer: B. Rs 100 per day

Section 123 imposes one hundred rupees for each day the failure continues.

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What is the overall cap on the section 123 penalty for failure to furnish an information return?

  1. Rs 500 only
  2. Rs 5,000 only
  3. Rs 50,000 only
  4. There is no cap
Show answer and solution

Correct answer: B. Rs 5,000 only

The proviso to section 123 limits the penalty to five thousand rupees.

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