THE PUNJAB SALES TAX ON SERVICES ACT 2012 APPEALS MCQs 80 min Score: 0 Attempted: 0/80 Subscribe 1. Who can file an appeal under section 63? (A) Authority only (B) Police officer (C) Any person aggrieved other than Authority or its employees (D) Tax collector 2. Appeal under section 63 is filed against order passed under: (A) Section 60 (B) Section 52 (C) Section 54 (D) Section 69 3. Appeal must be filed within: (A) 30 days (B) 15 days (C) 60 days (D) 90 days 4. Appeal under section 63 is filed to: (A) High Court (B) Appellate Tribunal (C) Commissioner (Appeals) (D) Authority 5. Appeal under section 63 must be: (A) Oral (B) Police report (C) Simple letter only (D) Prescribed form 6. Appeal must be verified in: (A) Any manner (B) Prescribed manner (C) Court manner (D) Oral verification 7. Appeal must state: (A) Salary details (B) Personal assets (C) Grounds of appeal (D) Bank password 8. Appeal fee for company is: (A) 1000 rupees (B) 500 rupees (C) 1500 rupees (D) 2000 rupees 9. Appeal fee for non-company is: (A) 500 rupees (B) 200 rupees (C) 1000 rupees (D) 1500 rupees 10. Appeal fee is specified in: (A) Section 65 (B) Section 69 (C) Section 66 (D) Section 63(3) 11. Appeal may be filed: (A) Manually or electronically (B) Only electronically (C) Only manually (D) Only by courier 12. Late appeal may be accepted by: (A) Police (B) Commissioner (Appeals) (C) Magistrate (D) Tribunal clerk 13. Late appeal is accepted if sufficient cause is: (A) False reason (B) Proven bad intention (C) Shown by appellant (D) Ignored 14. Commissioner (Appeals) gives notice of hearing to: (A) Only appellant (B) Both parties (C) Only officer (D) Court only 15. Commissioner (Appeals) may: (A) Reject hearing always (B) Cancel law (C) Adjourn hearing (D) Arrest person 16. New grounds of appeal may be allowed if: (A) Always rejected (B) Fraud proven (C) Omission was not willful (D) Police approve 17. Commissioner (Appeals) can stay recovery for: (A) 5 days (B) 15 days initially (C) 10 days (D) 1 year 18. Stay order after confirmation lasts up to: (A) 60 days (B) 30 days (C) 90 days (D) 120 days 19. Commissioner (Appeals) may: (A) Confirm, vary, alter or annul (B) Vary order only (C) Only confirm order (D) Only reject appeal 20. Appeal decision must be made within: (A) 120 days (B) 90 days (C) 60 days (D) 180 days 21. Tribunal appeal lies against order of: (A) Clerk (B) Commissioner (Appeals), Commissioner, Authority (C) Police (D) Bank 22. Tribunal appeal must be filed within: (A) 30 days (B) 90 days (C) 60 days (D) 120 days 23. Tribunal fee is: (A) 500 rupees (B) 1000 rupees (C) 2000 rupees (D) 5000 rupees 24. Tribunal may: (A) Affirm, modify or annul (B) Only confirm order (C) Only reject appeal (D) Only arrest 25. Tribunal decision time limit is: (A) 3 months (B) 1 year (C) 6 months (D) 2 years 26. Tribunal may: (A) Never remand case (B) Only appeal again (C) Only confirm order (D) Remand case for inquiry 27. Tribunal stay order maximum initial period: (A) 30 days (B) 15 days (C) 60 days (D) 90 days 28. Tribunal stay final maximum period: (A) 30 days (B) 90 days (C) 60 days (D) 120 days 29. Tribunal decision is: (A) Optional (B) Final (subject to law) (C) Temporary (D) Police reviewable 30. High Court reference involves: (A) Fact issue (B) Accounting only (C) Police matter (D) Question of law 31. Reference to High Court must be filed within: (A) 30 days (B) 60 days (C) 90 days (D) 120 days 32. High Court reference fee is: (A) 500 rupees (B) 1000 rupees (C) 2000 rupees (D) 5000 rupees 33. Tax during appeal is: (A) Must be paid as per order (B) Fully exempt (C) Not payable (D) Optional 34. Pending appeal requires deposit of: (A) Admitted tax (B) No amount (C) Full penalty only (D) Only surcharge 35. ADR stands for: (A) Audit dispute resolution (B) Alternate dispute resolution (C) Account dispute rule (D) Appeal decision rule 36. ADR committee consists of: (A) One person (B) Two persons (C) Five police officers (D) Not less than three persons 37. ADR committee includes: (A) Only officers (B) Only lawyers (C) Officers + experts (D) Only judges 38. ADR application is rejected if: (A) Minor tax issue (B) Criminal proceedings initiated (C) Refund case only (D) Appeal filed 39. ADR committee must report within: (A) 90 days (B) 60 days (C) 30 days (D) 120 days 40. ADR order by Authority is passed within: (A) 15 days (B) 30 days (C) 90 days (D) 45 days 41. Commissioner (Appeals) can: (A) Cannot remand de novo (B) Only confirm order (C) Remand case for fresh trial (D) Arrest taxpayer 42. Tribunal appeal requires verification: (A) Oral (B) Written prescribed manner (C) Police report (D) None 43. Appeal fee is: (A) Refundable (B) Not required for officers (C) Mandatory except officer appeal (D) Optional 44. Tribunal may dismiss appeal: (A) Never (B) Only in writing (C) In default (D) Only by court order 45. Tribunal hears appeal within: (A) 3 months (B) 6 months (C) 9 months (D) 1 year 46. Stay order confirmation requires: (A) No hearing (B) Bank approval (C) Police approval (D) Hearing both parties 47. Commissioner (Appeals) may call: (A) Witnesses only (B) Police report only (C) Documents and records (D) Bank statement only 48. Appeal decision includes: (A) Altering order (B) Annul order (C) All of these (D) Vary order 49. Appeal under section 66 includes: (A) Officers also (B) Only taxpayers (C) Only judges (D) Only police 50. Tribunal appeal fee for officer is: (A) 5000 (B) 1000 (C) 2000 (D) None 51. Tribunal may: (A) Increase tax after hearing (B) Increase tax without hearing (C) Never increase tax (D) Reduce only 52. Tribunal communicates order to: (A) Taxpayer and Commissioner (B) Only appellant (C) Police (D) Bank 53. Tribunal appeal filing mode: (A) Oral only (B) Phone call (C) Prescribed form (D) Email only 54. High Court reference requires: (A) Only appeal copy (B) Statement of facts and law question (C) Police report (D) Bank record 55. ADR committee decision period: (A) 30 days (B) 60 days (C) 120 days (D) 90 days 56. ADR failure leads to: (A) Case closed (B) Automatic refund (C) Matter goes to appellate forum (D) Police case 57. Appeal fee for company is: (A) 1000 (B) 500 (C) 1500 (D) 2000 58. Appeal fee for individual is: (A) 1000 (B) 300 (C) 500 (D) 200 59. Tribunal stay total period max: (A) 60 days (B) 180 days (C) 120 days (D) 90 days 60. Appeal to High Court is based on: (A) Fact only (B) Law question (C) Emotion (D) Police report 61. Commissioner (Appeals) may confirm order means: (A) Cancel case (B) Refund tax (C) Arrest person (D) Keep order unchanged 62. Appeal hearing notice is given to: (A) Appellant only (B) Both parties (C) Officer only (D) Court 63. Tribunal can: (A) Only reject appeal (B) Decide appeal (C) Only accept appeal (D) Only review 64. Appeal can be extended if: (A) No reason (B) Sufficient cause shown (C) Police allow (D) Bank allow 65. Appeal against Commissioner order goes to: (A) High Court directly (B) Bank (C) Police (D) Tribunal 66. Tribunal must decide within: (A) 6 months (B) 1 year (C) 2 years (D) 3 months 67. ADR committee includes experts from: (A) Only government (B) Panel of professionals (C) Only police (D) Only judges 68. Appeal fee is: (A) None (B) Variable always (C) Optional (D) Fixed in law 69. Appeal must state: (A) Property (B) Salary (C) Grounds precisely (D) Bank PIN 70. Tribunal appeal can be filed by: (A) Only judge (B) Only officer (C) Any person aggrieved (D) Only lawyer 71. Appeal under section 63 is to: (A) Tribunal (B) Commissioner (Appeals) (C) Court (D) Police 72. Appeal fee must accompany: (A) Oral request (B) Bank slip only (C) Police report (D) Appeal form 73. Commissioner (Appeals) may adjourn: (A) Never (B) Arrest (C) Hearing (D) Tax payment 74. Tribunal may stay recovery for: (A) 10 days (B) 1 year (C) 30 days initially (D) 2 years 75. Appeal decision is communicated to: (A) Only appellant (B) Police (C) Appellant and Authority (D) Bank 76. ADR is: (A) Optional dispute resolution (B) Mandatory always (C) Criminal trial (D) Police case 77. Appeal fee for non-company is: (A) 1000 rupees (B) 500 rupees (C) 200 rupees (D) 1500 rupees 78. Appeal filing extension allowed by: (A) Tribunal (B) Court only (C) Police (D) Commissioner (Appeals) 79. Tribunal appeal requires: (A) Prescribed form and verification (B) No form (C) Oral submission (D) Email only 80. Main purpose of Chapter IX is: (A) Arrest rules (B) Refund system (C) Tax calculation (D) Appeals procedure