THE PUNJAB SALES TAX ON SERVICES ACT 2012 Important PDF MCQs

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1. What is payable in addition to tax due and penalty under section 48 in case of default?





2. What is the rate of default surcharge for normal tax default?





3. In case of tax fraud, default surcharge is charged at:





4. Default surcharge on tax fraud is calculated till:





5. Default period starts from:





6. Default period ends on:





7. Tax due for default surcharge excludes:





8. Government may exempt penalty and surcharge by:





9. Exemption may apply to:





10. Compounding of offences may be done:





11. Authority may compound offence if person pays:





12. Recovery notice can be issued within:





13. Recovery applies when tax is:





14. Refund recovery notice period is:





15. Officer must decide recovery case within:





16. Power to summon includes:





17. Summoned person must attend:





18. Proceedings under Act are deemed:





19. Officer can arrest on:





20. Arrests follow:





21. Arrested person must be produced within:





22. Maximum police custody during inquiry:





23. If no evidence found, person is:





24. Arrest register is maintained by:





25. Search of premises requires:





26. Officers can access:





27. Third parties must provide:





28. Monitoring includes:





29. Electronic invoicing is:





30. Power to seal premises up to:





31. Adjudication includes:





32. Assistant Commissioner limit:





33. Enforcement Officer limit:





34. Commissioner can adjudicate:





35. Revision by Commissioner is:





36. Revision is not allowed if appeal is:





37. Authority revision is:





38. Summons proceedings are:





39. Access includes:





40. Investigation includes:





41. Notice for recovery is served for:





42. Fraud cases notice period is:





43. Default surcharge applies on:





44. Arrest authority is given to:





45. Bail is granted by:





46. Magistrate role is:





47. Inquiry must be completed within:





48. Tax fraud leads to:





49. Compounding requires payment of:





50. Search can be done with:





51. Electronic tracking is for:





52. Video vigilance includes:





53. Sealing premises requires:





54. Adjudication appeal lies to:





55. Revision excludes:





56. Authority can call record of:





57. Officer can summon:





58. Default surcharge is calculated on:





59. Exemption is granted through:





60. Main purpose of section 52 is:





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