THE PUNJAB SALES TAX ON SERVICES ACT 2012 Most Importants MCQs 70 min Score: 0 Attempted: 0/70 Subscribe 1. Who may appoint authorities under the Act in the prescribed manner and by notification in the official Gazette? (A) Authority (B) Federal Board of Revenue (C) Special Judge (D) Deputy Commissioner 2. Which of the following is NOT included in the list of appointed authorities under section 39? (A) District Judge (B) Commissioner (Appeals) (C) Commissioner (D) Deputy Commissioner 3. Who are subordinate to the Authority under section 39? (A) Commissioner (Appeals) and Commissioner (B) Assistant Commissioner only (C) Audit Officer only (D) Inspector only 4. Who is subordinate to the Commissioner as per the Act? (A) Deputy Commissioner and Assistant Commissioner (B) Inspector only (C) Special Judge (D) Auditor only 5. Who may exercise powers of any officer subordinate to him under section 40? (A) Officer appointed under section 39 (B) Any registered person (C) Taxpayer only (D) Auditor only 6. Who may impose limitations, restrictions or conditions on the exercise of powers of officers? (A) Authority (B) Special Judge (C) Inspector (D) Commissioner (Appeals) 7. Who may distribute work and related functions among officers? (A) Authority (B) Federal Government only (C) Special Judge (D) Auditor General 8. Who may prescribe uniform including shoulder strips and badges for officers? (A) Deputy Commissioner (B) Commissioner (C) Authority (D) Inspector General Police 9. Who resolves jurisdictional and competency issues under the Act? (A) Special Judge (B) Authority (C) High Court (D) Commissioner (Appeals) 10. Who may empower officers by notification in the official Gazette? (A) Clerk (B) Inspector (C) Audit Officer (D) Authority 11. An Additional Commissioner may exercise powers of: (A) Inspector (B) Commissioner (C) Assistant Clerk (D) Auditor 12. A Deputy Commissioner may exercise powers of: (A) Inspector (B) Assistant Commissioner (C) Commissioner (D) Special Judge 13. An Assistant Commissioner may exercise powers of: (A) Auditor (B) Inspector (C) Commissioner (D) Deputy Commissioner 14. Who cannot assign powers to another officer without prior permission? (A) Officer under section 41 (B) Special Judge (C) Taxpayer (D) Auditor 15. Who appoints Special Judges under the Act? (A) Authority (B) Federal Board (C) Commissioner (D) Government 16. Minimum service requirement for a Special Judge is: (A) 5 years District and Sessions Judge (B) 2 years District Judge (C) 10 years lawyer (D) 1 year magistrate 17. Special Judge jurisdiction is defined by: (A) Authority only (B) Taxpayer (C) Inspector (D) Notification by Government 18. Who can take cognizance of offences? (A) Commissioner only (B) Assistant Clerk (C) Special Judge (D) Auditor 19. A report for offence must be made by at least: (A) Inspector (B) Taxpayer (C) Clerk (D) Assistant Commissioner 20. Complaint or information of offence can be received from: (A) Only Authority (B) Only Commissioner (C) Only Government (D) Any person 21. Before issuing summons, Special Judge may conduct: (A) Tax recovery (B) Return filing (C) Audit payment (D) Preliminary inquiry 22. Code of Criminal Procedure applies to Special Judge proceedings: (A) Fully without exception (B) Only civil rules apply (C) Not applicable (D) Only partially when not inconsistent 23. Special Judge is deemed to be: (A) Magistrate Court (B) Tax Tribunal (C) Court of Session (D) Civil Court 24. No other court can try offences under this Act except: (A) Special Judge (B) High Court (C) Magistrate (D) Civil Judge 25. Special Judge usually holds sittings at: (A) Tax office (B) Market (C) Police station (D) Headquarters 26. Prosecution before Special Judge is conducted by: (A) Taxpayer (B) Auditor (C) Assistant Commissioner or above (D) Lawyer only 27. Withdrawal of prosecution requires direction of: (A) Authority or Government (B) Taxpayer (C) Auditor (D) Clerk 28. Officers like Audit Officer and Inspector are subordinate to: (A) Deputy Commissioner/Assistant Commissioner (B) Taxpayer (C) Special Judge (D) Lawyer 29. Authority may nominate supervisory incharge of Assistant Commissioner as: (A) Taxpayer (B) Clerk (C) Auditor (D) Deputy Commissioner 30. Authority may change work distribution: (A) Never (B) As deemed appropriate (C) Only court order (D) Only taxpayer request 31. Authority may confer powers to officers: (A) Only permanently (B) Only verbally (C) By general or special order (D) Only court approval 32. Special Judge inquiry may be held under section 202 CrPC: (A) Always mandatory (B) As nearly as possible (C) Not allowed (D) Only civil inquiry 33. Officer for prosecution must not be below rank of: (A) Inspector (B) Auditor (C) Clerk (D) Assistant Commissioner 34. Special Judge may dismiss complaint if: (A) Tax is paid (B) Officer requests (C) No grounds exist (D) Authority orders 35. Special Judge may hold sittings at: (A) Any convenient place (B) Only Islamabad (C) Only court room (D) Only office 36. Officers appointed under section 39 are appointed by: (A) Court (B) Taxpayer (C) Authority (D) Auditor 37. Commissioner (Appeals) is subordinate to: (A) Deputy Commissioner (B) Authority (C) Inspector (D) Auditor 38. Audit Officer is appointed under: (A) Section 1 (B) Section 10 (C) Section 50 (D) Section 39 39. Enforcement Officer falls under: (A) Civil court (B) Section 39 appointment (C) Taxpayer (D) Auditor only 40. Authority may specify jurisdiction issues under: (A) Section 39(8) (B) Section 40 (C) Section 39 (D) Section 41 41. Officer can exercise powers of subordinate officers: (A) Yes under section 40 (B) Never (C) Only court order (D) Only taxpayer consent 42. Authority may impose restrictions on officers under: (A) Section 40(2) (B) Section 39 (C) Section 42 (D) Section 35 43. Special Judge is appointed by notification in: (A) Newspaper (B) Official Gazette (C) Court order (D) Tax office notice board 44. Special Judge can take cognizance on: (A) Only tax return (B) Only FIR (C) Only audit report (D) Report, complaint or own knowledge 45. Preliminary inquiry is done under section: (A) 25 (B) 39 (C) 30 (D) 43 46. Special Judge proceedings apply CrPC section: (A) 200 (B) 150 (C) 202 (D) 100 47. Special Judge is deemed Court of: (A) Session (B) Magistrate (C) Revenue (D) Tax Tribunal 48. Exclusive jurisdiction means: (A) Only Special Judge (B) Multiple courts (C) High Court only (D) Civil court 49. Prosecution can be withdrawn by: (A) Taxpayer (B) Clerk (C) Auditor (D) Authority on Government direction 50. Authority may nominate officers for: (A) Audit and enforcement (B) Investigation (C) Banking (D) Education 51. Assistant Commissioner can initiate report with approval of: (A) Taxpayer (B) Commissioner (C) Auditor (D) Clerk 52. Special Judge cannot act without: (A) Complaint/report/information (B) Taxpayer request (C) Auditor advice only (D) Clerk report 53. Officers under section 39 are appointed for: (A) Entertainment (B) Health (C) Education (D) Tax administration 54. Authority may prescribe uniform for officers via: (A) Gazette notification (B) Verbal order (C) Email only (D) Court order 55. Authority may assign additional duties to officers: (A) Only court (B) No (C) Yes (D) Only taxpayer 56. Deputy Commissioner works under: (A) Auditor (B) Taxpayer (C) Commissioner (D) Court 57. Assistant Commissioner works under: (A) Deputy Commissioner (B) Taxpayer (C) Auditor (D) Court 58. Inspector is subordinate to: (A) Auditor (B) Taxpayer (C) Court (D) Assistant/Deputy Commissioner 59. Authority may specify eligibility criteria for officers: (A) No (B) Yes (C) Only court (D) Only taxpayer 60. Special Judge can proceed after inquiry if complaint is: (A) Valid grounds exist (B) False/no grounds (C) Tax paid (D) Audit complete 61. Code of Criminal Procedure applies to Special Judge as: (A) Fully separate (B) Not applicable (C) With modifications (D) Optional only 62. Special Judge jurisdiction limits are defined by: (A) Authority (B) Auditor (C) Taxpayer (D) Government notification 63. Authority controls jurisdiction issues under: (A) Section 39(8) (B) Section 30 (C) Section 25 (D) Section 20 64. Officer may conduct inquiry through: (A) Only letters (B) Only physical presence (C) Video link (D) Only audit file 65. Audit observation is issued after: (A) Audit process (B) Return filing (C) Registration (D) Payment 66. Reply time for audit observation is: (A) 7 days (B) 60 days (C) 30 days (D) 21 days 67. Audit report is issued when reply is: (A) Satisfactory (B) Unsatisfactory or not given (C) Always optional (D) Before audit 68. Final order after audit is passed by: (A) Taxpayer (B) Officer with pecuniary jurisdiction (C) Clerk (D) Auditor 69. Special audit may be conducted by: (A) Clerk (B) Chartered accountant (C) Taxpayer (D) Inspector only 70. Audit includes: (A) Tax affairs examination (B) Only returns (C) Only payments (D) Only registration