Professional Documents
Culture Documents
ENGLISH PROFICIENCY
1- remote
2- detest
3- gracious
4- predict
5- kin
B- Which of these words is most nearly the opposite of the word provided?
6- withdraw
(a) reduce (b) need
7- secret
8- heartfelt
9- impartial
10- luminous
(a) to (b) in
(a) of (b) in
(c) on (d) of
(c) of (d) in
18- The teacher set some homework _____ the end of the lesson.
(c) at (d) of
(c) at (d) of
(PART-II)
PROFESSIONAL TEST
21- Tax fraction means the amount worked out in accordance with the following formula:
(a) (b)
(c) (d) None of these.
22- Taxable goods means all goods other than those which have been exempted under
section:-
(a) 12 (b) 15
(c) 13 (d) 11
23- The goods specified in the Fifth Schedule shall be charged to tax at the rate of:
(a) 17% (b) 16%
24- If the amount shown in the tax invoice or the return needs to be modified the registered
person shall issue a:
25- If the input tax paid by a registered person exceeds the output tax on account of zero
rated local supplies or exports made during the tax period; the excess amount of input tax
shall be refunded not later than _____ days.
(a) 40 (b) 45
(c) 50 (d) 60
26- No penalty under section 33 of this Act shall be imposed on a registered person unless
a ____________ is given to such person.
27- De-registration, blacklisting and suspension of registration are dealt under section ____
of Sales Tax Act, 1990.
(a) 31 (b) 32
(c) 21 (d) 22
28- A registered person making a taxable supply shall issue a serially numbered tax invoice
in compliance to Section ___________?
(a) 21 (b) 23
(c) 25 (d) 26
29- A person who is required to maintain any record or documents under this act shall retain
the record and documents for a period of _____ years.
30- Section ____ empowers an authorized Officer of Inland Revenue to take a sample of
any good or raw material for determining their liability to sales tax.
31- A person who applies for de-registration shall require to furnish a final return under
Section ___ of Sales Tax Act, 1990.
(a) 27 (b) 28
(c) 29 (d) 30
35- In case a person files a return within fifteen days of the due date. He shall pay a penalty
of ___________ Rupees for each day of default.
36- Any person who fails to issue an invoice when required under this act, he shall pay a
penalty of
(a) Rs.5,000/-
37- Where a registered person fails to produce the record on receipt of 3rd Notice in non-
compliance with Section 25; such person shall pay a penalty of:-
38- A person who obstructs the authorized officer in the performance of his official duties, he
shall pay a penalty of:-
(a) Rs.25,000/-
(a) He shall pay twice the amount of penalty provided under the act for the said offence.
(b) He shall pay thrice the amount of penalty provided under the act for the said offence.
(c) Rs.50,000/-
40- Any Office of Inland Revenue shall have power to summon any person under section:
(a) 38 (b) 39
41- All arrests made under this act shall be carried out in accordance with the relevant
provisions of:
42- Procedure to be followed on arrest of a person is laid down under section ___ of Sales
Tax Act, 1990.
43- It is necessary to produce an arrested person before the Special Judge or the nearest
Judicial Magistrate, within __ hours of such arrest.
(a) 36 (b) 48
(c) 72 (d) 24
44- The Sales Tax Officer authorized to hold inquiry shall maintain a register to be called:-
46- A Special Judge may hold sitting at any other place according to section:
47- According to Section _____, the Commissioner may, by notice in writing, require any
person, including a banking company to furnish such information or such statement in
connection with any investigation or inquiry in cases of tax fraud.
48- The Officer of Inland Revenue may enter a place to search any documents or things
useful for any proceedings, after obtaining a warrant from the magistrate, under section
____:
49- Clause ___ of Section 45A empowers the Commissioner to take suo moto and examine
the record of any proceeding.
(a) 1 (b) 2
(c) 3 (d) 4
(c) 46 (d) 47
52- Reference to the High Court can be send within ____ days of communication of the
order of the Appellate Tribunal:
(c) 70 (d) 60
53- A reference to the High Court under this Section shall be head by a Bench of not less
than ____ Judges of the High Court.
(a) 02 (b) 03
(c) 04 (d) 05
54- An application to the High Court by a person other than the Additional Commissioner
authorized by the Commissioner shall be accompanied by a fee of :-
55- Section ____ of the Limitation Act, 1908 shall apply to an application made to the High
Court under sub-section:-
(a) 7 (b) 1
(c) 9 (d) 10
56- According to Section 48, Sub-Section 1, Clause (c); the Officer of Inland Revenue may
take following action for recovery of arrears of tax:
57- A liquidator is required to give written notice to the Commissioner within ____ days of
being appointed.
(a) 14 (b) 15
(c) 30 (d) 60
(a) 50 (b) 49
59- Board may prescribe the use of computerized system under section ____
(a) 50 (b) 50A
60- Board establishes bar of suits, prosecution and other legal proceedings under section:-
(a) 50 (b) 51
61- An authorized representative of a registered person may appear before the Appellate
Tribunal as spells section:
(a) 50 (b) 51
(c) 52 (c) 53
62- Board may appoint a person to electronically file return on behalf of a registered person
under section:
(a) 50 (b) 52
63- According to Section ____ the tax liability of a deceased registered person under the Act
shall be the first charge on his estate in the hands of his successor.
(a) 51 (b) 52
(c) 53 (d) 54
(a) 53 (b) 54
(c) 55 (d) 56
65- Service of orders, decisions etc are done in accordance with the procedure laid down
under section:
(a) 54 (b) 55
(c) 56 (d) 57
66- Any order, Notice or requisition require to be served on a resident individual is sent by a
register post or courier service to the individuals
(a) 53 (b) 55
(c) 57 (d) 59
68- No person shall be declared as the representative of non-resident person unless the
person has been given an opportunity by the _____of being heard.
(b) Commissioner
(c) Collector
69- Tax paid on goods purchased by a person who get registered within 30 days of
purchase of goods, shall be treated as:-
70- When a person imports goods, the tax paid by him thereon during a period of ______
days before making an application of registration shall be treated as:
(a) Output Tax (b) Input Tax
71- Section ___ provides powers to deliver certain goods, without payment of tax:
(a) 52 (b) 54
(c) 60 (d) 62
72- Board may authorize the repayment in whole or in part of the tax paid on goods of such
class or description as it may determine under section __
(a) 60 (b) 61
(c) 62 (d) 64
73- According to Section _____ repayment of tax to person registered in Azad Jammu &
Kashmir can be made in whole or in part of the input tax, on any goods acquired in or
imported into Pakistan by person registered in Azad Jammu & Kashmir and are engaged in
making zero rated supplies.
(a) 59 (b) 60
74- Drawback is allowed on re-export but not such drawback is repaid unless the re-export
is made within a period of ___ years from date of importation as per record of Custom
House.
(a) 03 (b) 02
(c) 01 (d) 04
75- Section ___ deals with drawback on goods taken into use between importation & re-
exportation period.
(a) 61 (b) 62
(c) 63 (d) 64
76- Federal Government may prohibit the payment of drawback on the exportation of goods
or any specified goods or class of goods to any specified foreign port or territory in
compliance with Section ___
(a) 64 (b) 65
(c) 66 (d) 67
77- Federal Government may by a notification direct that the tax not levied or short levied as
a result of inadvertent practice shall not be required to be paid for the period prior to the
discovery of such inadvertent practice, as per section :
(a) 64 (b) 65
(c) 66 (d) 67
(a) 1 (b) 2
(c) 3 (d) 4
79- Application or claim filed under section 66 shall be disposed off within ____ days from
date of filing of claim
(a) 60 (b) 90
80- According to section _____ liability of the acts of agent solely lies upon a registered
person.
(a) 66 (b) 67
(c) 68 (d) 69
81- Duplicate copy of sales tax documents may be issued to a registered person on the
payment of Rs.___
82- All Officers of Inland Revenue and other persons employed in the execution of this Act
shall observe and follow the order, instructions and direction of the Board under section ---- :
(a) 71 (b) 72
83- Board may select persons or classes of persons for audit of tax affairs through ____
84- According to Section 72C, Board may give ________ to Inland Revenue Officer/Officials
in cases involving concealment or evasion of sales tax and other taxes, on their meritorious
conduct in such cases.
85- Payment of the amount for a transaction exceeding value of _______, excluding
payment against a utility bill, shall be made by a crossed banking instrument showing
transfer of the amount of the sales tax invoice in favour of supplier.
87- _________ means a person who is registered or is liable to be registered under this act.
(a) 31 (b) 32
89- Taxable activity means any _________ activity carried on by a person whether or not for
profit.
90- Taxable goods means all goods other than those which have been exempted under
section:-
(a) 11 (b) 12
(c) 13 (d) 15
91- Tax period means a period of ____ month(s) or such other period as specified by the
Federal Govt.
(a) one (b) three
92- Tax invoice means a document required to be issued under section _____
(a) 21 (b) 23
(c) 25 (d) 26
93- Open Market Price means the consideration in money which that supply or
___________ would generally fetch in an open market.
94- Appellate Tribunal means the Appellate Tribunal Inland Revenue established under
Section ____ of Income Tax Ordinance, 2001.
95- Banking Company means a banking company as defined in the Banking Companies
Ordinance, ____.
96- Common taxpayer identification number means the registration number or any other
number allocated to a _____________.
100- Delegation of Powers to the Officers of Inland Revenue are conferred under section:-
(a) 31 (b) 32
(c) 33 (d) 34
ANSWERS:-
1 (b) 2 (b) 3 (c) 4 (a) 5 (d) 6 (c) 7 (d) 8 (b) 9 (b) 10 (b) 11 (d) 12 (b) 13 (a) 14 (a) 15 (b) 16
(b) 17 (c) 18 (d) 19 (c) 20 (c) 21 (a) 22 (c) 23 (d) 24 (c) 25 (b) 26 (c) 27 (c) 28 (b) 29 (b) 30
(b) 31 (b) 32 (c) 33 (c) 34 (c) 35 (a) 36 (c) 37 (c) 38 (c) 39 (a) 40 (c) 41 (c) 42 (c) 43 (d) 44
(c) 45 (c) 46 (c) 47 (c) 48 (a) 49 (d) 50 (b) 51 (c) 52 (b) 53 (a) 54 (a) 55 (b) 56 (b) 57 (a) 58
(a) 59 (b) 60 (b) 61 (c) 62 (c) 63 (c) 64 (c) 65 (c) 66 (b) 67 (c) 68 (b) 69 (a) 70 (b) 71 (c) 72
(b) 73 (d) 74 (b) 75 (c) 76 (a) 77 (b) 78 (a) 79 (b) 80 (c) 81 (a) 82 (b) 83 (b) 84 (b) 85 (b) 86
(c) 87 (c) 88 (c) 89 (d) 90 (c) 91 (a) 92 (b) 93 (b) 94 (b) 95 (b) 96 (c) 97 (b) 98 ( b) 99 (d)
100 (b)