1. Which officer/s has the power to grant permission for payment of tax through installment?

 (a) Commissioner 
(b) Chief Commissioner 
(c) Assistant Commissioner 
(d) Both (a) and (b) 

2. Which of the following acts by a person are treated as void when it is done after any amount has become due from him? 

 (a) Creates charge on property 
(b) Parts with the property belonging to him 
(c) Parts with the property in his possession 
(d) All of the above 

3. What all modes of transfers covered under section 81 

 (a) Sale 
(b) Mortgage 
(c) Any other mode of transfer 
(d) All of the above 

4. When transfer of property would be considered void? 

 (a) Transaction is done to defraud the Government revenue 
(b) Transaction is done without the intention to defraud the Government revenue 
(c) Any of the above
(d) None of the above



5. When transfer of property would not be considered void? 

 (a) Transaction is done for adequate consideration and without the notice of the pendency of proceedings under the Act 
(b) Transaction is done without the notice of such tax or other sum payable 
(c) With previous permission of the proper officer 
(d) All of the above 



6. Whether any amount payable under this Act by the taxable person is a first charge on his property? 

 (a) Yes 
(b) No 
(c) Cannot be done
(d) None of the above 

7. What liabilities can be recovered under this section? 

 (a) Tax 
(b) Interest 
(c) Penalty 
(d) All of the above 

8. If the estate or any portion of the estate of a taxable person is under the control of the Court of Wards, Administrative General etc., the tax due from such taxable person is liable to be paid by - 

 (a) Court of Wards. Liability to pay in certain cases  
(b) Taxable Person 
(c) Legal representative of taxable person 
(d) None of the above 

9. The Court of Wards, Administrative General, etc., must be appointed by 

 (a) Supreme Court 
(b) High Court 
(c) Any court 
(d) None of the above 



10. The dues recoverable under this section includes 

(a) Only Interest 
(b) Any dues which are recoverable under this Act 
(c) Only tax 
(d) Only Penalty 


More MCQs on Goods and Services Tax (GST)