60,

61.

62.

83.

64.

Which of the following cases the Deputy Commissioner under Kerala Value Added Tax Act,
2003 can exercise power of revision suo moto?
(A) If appeal time has not expired and the deputy commissioner feels that the order
passed by his subordinate autherity is prejudicial to the interests of the assessee
ര) If appeal time has expired and the deputy commissioner feels that the order
passed by his subordinate authority is prejudicial to the interests of the assessee
(£) If appeal time has expired and the deputy commissioner feels that the order
passed by his subordinate authority is prejudicial to the interests of the revenue
(D) None of the above

The chairman of the Appellate Tribunal under the Kerala Agriculture Income Tax Act, 1991,
must have same qualification as that 01:

(A) High Court Judge (B) Supreme Court Judge

(ര District Judge (D) Sub Judge

What is the effect of the death of a party between the conclusion of the final hearing and the
passing of the order under the Kerala Agriculture Income Tax Rules, 19917
(ക Proceedings will abate once and for all and no order can be made
(18) Proceedings will not abate and order may be passed
(C) The proceedings will abate if the legal representatives does not implead himself
within 60 days of the date of the death of the party
1) The proceedings will abate if the legal representatives does not implead himself
within 30 days of the date of the death of the party

The application for the settlement of cases under the Kerala Agriculture Income Tax Act,
1991 may be filed :
(A) at any stage of appeal pending before any authority under the Act
(B) only before the return is filed
(C) before total agricultural income is computed by the assessee, for the purpose of
filing return
(D) none of the above

‘Which of the following courts have jurisdiction to try offences punishable under the Kerala
Money Lenders Act, 19587

(A) Second Class judicial magistrate court (B) Sub court

(() Munsiff court (D) First class judicial magistrate court

Which of the following persons can apply for licence without a guardian to carry on the
business under the Money Lenders Act?

(५) Unmarried woman aged 65 years

(18) Woman aged 25 years, suffering fram lunacy

(0 Unmarried woman below 18 years

(D) None of the above

172/2015 10 A