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