THE PUNJAB SALES TAX ON SERVICES ACT 2012 GENERAL ADMINISTRATION MCQs 77 min Score: 0 Attempted: 0/77 Subscribe 1. The Authority may make rules with approval of: (A) Supreme Court (B) Government (C) Police Department (D) Appellate Tribunal 2. Rules are notified in: (A) Official Gazette (B) Newspaper only (C) Court register (D) Police record 3. Rules during a financial year are laid before: (A) Provincial Assembly of Punjab (B) Supreme Court (C) National Assembly (D) Senate 4. Rules are sold to public at: (A) Free of cost (B) Auction price (C) Double price (D) Reasonable price 5. Authority can restrain authorities related to: (A) Education (B) Military service (C) Licensing for economic activity (D) Courts 6. License cannot be issued unless: (A) Passport is shown (B) Court order is given (C) FIR is filed (D) Registration evidence is provided 7. Computerized system is used for: (A) Criminal trials (B) Police records (C) Registration, returns and declarations (D) Elections 8. Information in computerized system is deemed: (A) Fake (B) Furnished by registered person (C) Optional (D) Public property 9. Business information is: (A) Confidential (B) Public (C) Auctionable (D) Political 10. Service of order on individual includes: (A) Personal service (B) Courier service (C) All of these (D) Summons method 11. Registered post service is sent to: (A) Friend’s house (B) Last known address (C) Police station (D) Court office 12. Service on company is done to: (A) Customer (B) Stranger (C) Agent or registered office (D) Bank only 13. Dissolved association notice is served on: (A) Former officer/member (B) New firm (C) Public (D) Court only 14. Discontinued business notice may be served on: (A) New owner (B) Supplier (C) Customer (D) Former agent 15. Clerical error correction is done by: (A) Any citizen (B) Police officer (C) Officer who made order (D) Court clerk 16. Before correction, notice must be given to: (A) Police (B) Bank (C) Media (D) Affected person 17. Duplicate tax document fee is: (A) 50 rupees (B) 100 rupees (C) 500 rupees (D) 1000 rupees 18. Authority may issue: (A) Criminal orders (B) Instructions and directions (C) Court judgments (D) Police reports 19. Officers must follow: (A) Public opinion (B) Political pressure (C) Media (D) Authority orders 20. Judicial discretion cannot be interfered by: (A) Authority instructions (B) None (C) Both A and B (D) Government orders 21. Limitation period excludes: (A) Holidays (B) Working hours (C) Sundays only (D) Service day and copy time 22. Authority may condone time limit: (A) Never (B) Only police (C) Only court order (D) At its discretion 23. Bar of suits means: (A) Civil court allowed (B) Bank decides tax (C) Police decides tax (D) No civil court challenge 24. Officers are protected if acting: (A) In good faith (B) In bad faith (C) Outside law (D) Politically 25. Removal of difficulties power lasts: (A) 1 year (B) 2 years (C) 5 years (D) Unlimited 26. Punjab Sales Tax Ordinance is: (A) Continued (B) Repealed (C) Expanded (D) Suspended 27. Pending proceedings are: (A) Continued as before (B) Cancelled (C) Restarted (D) Deleted 28. Prize schemes are for: (A) Punishment (B) Loan recovery (C) Tax culture promotion (D) Police rewards 29. Whistleblower is: (A) Tax officer (B) Informer of tax evasion (C) Judge (D) Lawyer only 30. False whistleblower claim penalty is: (A) 10,000 (B) 100,000 (C) 50,000 (D) No penalty 31. Whistleblower reward denied if: (A) Useful info (B) New evidence (C) Public record info (D) Tax recovery made 32. Electronic communication deemed received after: (A) 72 hours (B) 48 hours (C) 24 hours (D) 7 days 33. Email is: (A) Manual record (B) None (C) Postal mail (D) Electronic communication 34. Computerized system includes: (A) Manual filing (B) Returns and registration (C) Court cases (D) Police FIR 35. Confidential data is used for: (A) Public sharing (B) Official/legal use (C) Social media (D) Auction 36. Duplicate document issued by: (A) Peon (B) Clerk (C) Assistant Commissioner (D) Judge 37. Authority instructions must be: (A) Illegal (B) Random (C) Political (D) Consistent with Act 38. Officers must not interfere with: (A) Judicial functions (B) Police work (C) Public meetings (D) Courts 39. Appeal limitation excludes: (A) Copy time (B) Holidays only (C) Weekends only (D) Office delay 40. Orders served electronically are deemed received within: (A) 24 hours (B) 48 hours (C) 7 days (D) 72 hours 41. Appeal fee for company is: (A) 500 (B) 1500 (C) 1000 (D) 2000 42. Appeal fee for non-company is: (A) 200 (B) 100 (C) 300 (D) 400 43. Appeal is filed in: (A) Prescribed form (B) Oral form (C) SMS (D) Email only 44. Tribunal appeal time is: (A) 30 days (B) 120 days (C) 90 days (D) 60 days 45. Tribunal decides appeal within: (A) 3 months (B) 1 year (C) 6 months (D) 2 years 46. Tribunal decision is: (A) Advisory (B) Invalid (C) Temporary (D) Final subject to law 47. High Court reference involves: (A) Fact issue (B) Law question (C) Police issue (D) Audit issue only 48. High Court bench has: (A) 1 judge (B) 5 judges (C) 3 judges (D) 2 judges 49. During appeal tax deposit includes: (A) Full tax always (B) Double tax (C) No payment (D) Admitted amount 50. ADR involves: (A) Committee (B) Police (C) Court only (D) Bank 51. ADR committee decision time: (A) 90 days (B) 60 days (C) 30 days (D) 120 days 52. Arrears recovery includes: (A) Ignore tax (B) Reward (C) Bank attachment (D) Loan waiver 53. Minimum deposit during appeal: (A) 5% (B) 50% (C) 20% (D) 10% 54. Agent includes: (A) Stranger (B) Customer (C) Legal representative (D) Police 55. Agent liability is limited to: (A) Principal’s assets in control (B) Unlimited assets (C) Government assets (D) None 56. Registered person is liable for agent acts: (A) Never (B) Sometimes (C) Always (D) Rarely 57. E-intermediary files: (A) Electronic return (B) Paper return (C) Court appeal (D) FIR 58. False e-intermediary act leads to: (A) Reward (B) Promotion (C) No action (D) Joint liability 59. Authority rules need approval of: (A) Police (B) Court (C) Government (D) Tribunal 60. Computerized system ensures: (A) Automation (B) Manual delay (C) No system (D) Paper loss 61. Service validity cannot be challenged after: (A) Appeal filing (B) Compliance (C) Court order (D) Police case 62. Appeal to Tribunal must be within: (A) 30 days (B) 90 days (C) 60 days (D) 120 days 63. Tribunal can: (A) Only reject (B) Affirm/modify/annul (C) Ignore case (D) Transfer to police 64. Rules are made for: (A) Education (B) Tax Act implementation (C) Police (D) Courts 65. Computerized info is: (A) Public (B) Optional (C) Fake (D) Confidential 66. Notice service includes: (A) Personal (B) Courier (C) All (D) Summons method 67. Dissolved firm notice served to: (A) Public (B) Former members (C) Police (D) Bank 68. Duplicate fee: (A) 100 (B) 50 (C) 200 (D) 500 69. Authority directions are: (A) Optional (B) Advisory only (C) Illegal (D) Binding 70. Officers must follow orders except: (A) Judicial discretion cases (B) Always (C) Never (D) Political cases 71. Limitation excludes: (A) Service day (B) Both (C) Copy time (D) None 72. Time condonation is by: (A) Police (B) Authority (C) Court clerk (D) Bank 73. Civil suits against tax orders: (A) Allowed (B) Barred (C) Encouraged (D) Mandatory 74. Whistleblower reward is: (A) Discretionary (B) Mandatory (C) Illegal (D) Automatic 75. False whistleblower penalty: (A) 100,000 (B) 50,000 (C) 150,000 (D) 200,000 76. Electronic notice deemed received in: (A) 24 hrs (B) 48 hrs (C) 1 week (D) 72 hrs 77. High Court reference is filed when: (A) Law question involved (B) Fact issue (C) Police case (D) Audit only