Kerala PSC Previous Years Question Paper & Answer

Title : COMMERCIAL TAX OFFICER SR FOR ST ONLY AND DIRECT COMMERCIAL TAXES DEPT
Question Code : A

Page:10


Below are the scanned copy of Kerala Public Service Commission (KPSC) Question Paper with answer keys of Exam Name 'COMMERCIAL TAX OFFICER SR FOR ST ONLY AND DIRECT COMMERCIAL TAXES DEPT' And exam conducted in the year 2015. And Question paper code was '026/2015'. Medium of question paper was in Malayalam or English . Booklet Alphacode was 'A'. Answer keys are given at the bottom, but we suggest you to try answering the questions yourself and compare the key along wih to check your performance. Because we would like you to do and practice by yourself.

page: 10 out of 12
Excerpt of Question Code: 026/2015



76.

77.

78.

79.

80.

81.

82,

Sale under Section 3 of the Central Sales Act means, any transfer of goods by one person to
another :

(A) for cash alone

(8) for deferred payment

(¢) on hire purchase

(D) either (&) or (B) or (C)

The term goods under Section 2 (d) of the Central Sales Tax Act 1956 includes :
(ക) all movable properties
(8) including actionable claims and shares and stocks
)0 hoth (A) and (B)
(1) either (A) or (B)

An Indian company is always :
(A) Resident in India
(B) Resident but not ordinarily resident in India
(0) Non-resident
(Dy Either (A) or (B) or (C)

According to Section 2 (34) of the Income Tax Act 1961. Previous year means, year :
(A) Starting from July 1# to June 30" of next year
(B) March 1= to April 30° of next year
(C) April 1# to March 31¢ of next year
10) January 1# to December 31% of the same year

The torm Assessee maans :
(A) aperson by whom any tax or any other sum of money payable
(ए) every person who is deemed to be an assessee in default
(C) every person who is deemed to be an assessee
(D) all the above

In one of the following cases Mr. A.B. Vajpayee, before he became the Prime Minister 08
India, was a respondent. The case was :

(५) Hindutva Case (B) Habeas Corpus Case
(0) Fundamental Rights Case (D) None of the above

In R.C Cooper V. Union. of India, the Supreme Court declared ns unconstitutional one of the
following Constitution (Amendment) Acts, which is :

(ಗಿ) Fifth Amendment Act (B) Fourteenth Amendment Act

(C) Seventh Amendment Act (2) Fourth Amendment Act

26/2015 12 A

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