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CA Final Demands and Recovery, Offences and Penalties — practice questions — page 4

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 91–92 of 92.

A signed statement made on a section 70 summons becomes relevant under which section in a prosecution?Read the answer and worked solution →When a company commits a GST offence, who besides the company is deemed guilty under section 137?Read the answer and worked solution →

Worked practice questions

A signed statement made on a section 70 summons becomes relevant under which section in a prosecution?

  1. Section 134
  2. Section 135
  3. Section 136
  4. Section 137
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Correct answer: C. Section 136

Section 136 makes such statements relevant to prove the facts stated, for example when the maker cannot be found.

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When a company commits a GST offence, who besides the company is deemed guilty under section 137?

  1. Every shareholder
  2. Persons in charge
  3. The company auditor
  4. The company banker
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Correct answer: B. Persons in charge

Section 137(1) fixes liability on every person in charge of and responsible for the conduct of the company business.

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More Indirecttaxlaws topics

Place of SupplyInput Tax CreditCustoms Act 1962: Levy and ExemptionLevy and Collection of TaxAssessment, Audit, Inspection, Search, Seizure and ArrestAppeals, Revision and Advance Ruling under GSTCustoms 2 Foreign Trade PolicyCustoms Act, 1962