51. "I like only white collar jobs". The underlined words can be correctly explained as


administrative and clerical

manual labour

job requiring clean white shirts

self -employment

52. The correct form of the plural of 'MenlOrandurn' from among the following ones is

memorabilia

memoranda

memorandi

memorandas

53. Old Hindi movies were often great hits because of memorable lyrics. The underlined word can be understood to mean:

limericks

songs

graffiti

speeches

54. Identify the type of the sentence given below. He admitted that he had made d mistake.

simple

complex

compound

complex compound

55. The word 'Ursine' can be connected to which of the following animals

Ostrich

Koala bear

Black bear

Ass

Answer options

only

and

and

and

56. Which of the following sentences is correct?

Both did not go.

Neither went.

Only

Only

Both and

Neither nor

57. In English structure like liOn Sunday,II the word "on" functions as

preposition of position

preposition of direction

preposition of time

preposition related to verbs

58. Choose the correct verb form of the word: Product produce

product

productive

Gal productivity

59. No one likes his income to be

Complete the sentence choosing the correct phrase.

cut off

cut up

cut out

cut down

60. Which of the following sentences is correct?

I wander why I failed to pass.

Gipsies wonder over the country.

Only

Only

Both and

Neither nor

61. He said, "Please help me".

Choose the option with the correct indirect form of the above.

He pleased me to help me

He requested me to help him

He ordered me about helping

He said I need help

62. The word that means'conventional manners and rules of social behaviour' is correctly spelt as follows:

Choose the correct option

ettiket

eightyquette

etiquette

etequete

63. Ram says, "I will not go". Which of the following options would represent the above sentence in indirect narration?

Ram says that he will not go.

Ram says that he won't go.

Ram said that he will not go.

Ram said that he would not go.

Answer options

only

and only

and only

and only

64. Rohan thought he was 'the cat's whiskers' when he was in college.

This means that Rohan had:

sense of inferiority

a balanced outlook

many pet cats

a sense of superiority

65. Which of the following sentences is correct?

He is older than 1.

He is elder than I.

Only

Only

Both and

Neither nor

66. Choose the correct option showing the change of the following sentence into assertive. How beautiful is night!

Night is very beautiful.

Night is not very beautiful.

Night was very beautiful.

Night will be very beautiful.

Answer options

only

only

and only

and only

67. A compound sentence consists of two or more co -ordinate clauses linked by co -ordinating conjunctions such as "and", "or", "but". This statement is

false

true

neither true nor false

totally incorrect

68. He is able to swim across the river. Which of the following options can replace the underlined part without changing its meaning in the above sentence?

may

can

could

will

69. Which of the following sentences is correct?

It is an illusion to think that the sun moves across the sky.

He did not make a single allusion to the examination results in his speech.

Only

Only

Both and

Neither nor

70. Which words are correctly spelt

Renaissance

Woollen

Assimilation

Scissors

and

and

and

and A

71. Choose the correct punctuation mark in the given space to make it meaningful. What a piece of work is man

question mark

exclamation mark

full stop

semi colon Gal

72. Choose the correct sentences where prepositions are used correctly.

I live at !YIumbai.

He was born in 1980.

He will return in a week.

I get up in the morning.

Answer options:

only

and only

and only

only

73. Which of the following sentences is correct 7

Ganges is a river.

We had a picnic.

Only

Only

Both and

Neither nor

74. 'The couple was having a 'tete-a.-tete' in the garden' The phrase in the above sentence indicates that the couple was having:

a fight

an intimate conversation

a lover's tiff

a discussion

75. A good speaker establishes good rapport with the audience. Which of the following best explains the underlined words?

tries to understand other speakers

connects well with the listeners

files a report on the listeners

contacts all his competitors

76. Which of the following sentences is correct 7

I packed my luggage.

In India there are many poors.

Only

Only

Both and

Neither nor

77. In indirect speech, how would the following sentence read 7 "Why are you peeping through the keyhole 7/1 I said.

I said why you are peeping through the keyhole 7

I said him why you have to peep through keyhole 7

I asked you are peeping through keyhole why?

I asked him why he was peeping through the keyhole 7

78. Which of the following sentences is correct

If I should do wrong, he would punish me.

If I did wrong, he would punish me.

Only

Only

Both and

Neither nor

79. Universal truths are stated in

simple past tense

simple future tense

simple present tense

past perfect continuous tense

80. Identify the sentence in which verb structure is used wrongly.

The rain began yesterday.

I saw him last evening.

I have just finished the letter.

He has been ill since Monday.

Answer options

and only

and only

and only

None of the above
81. In the proverb is what handsome does/l, the missing word is

Smart

Elegant

Handsome

Cruel

82. 'The two were as thick as thieves when they were young', means that the two were:

always stealing from each other

very close to each other

always plotting against each other

always fighting with each other

83. It is advisable to write your cheques with ink. Choose the correct option to fill in the blank:

invisible

indelible

intelligible

delible

84. Imperative sentences are used to

express wonder/fear

make a request

ask a question

issue a command/an order

85. Choose the correct answer: ate from every single plate'. This can be re -written using not in the following way:

There was not a plate he ate from

He did not eat from a plate

There was not a plate he did not eat from

The plate he ate from was not there

86. The word 'laudable' can also be expressed as (choose the correct options)

reprehensible

praiseworthy

commendable

admirable

Answer options

and

and

and

and

87. Identify the correct pair of antonyms.

confirm x contradict

foreign x native

encourage x embolden

distant x remote

Answer options

only

and only

only

and only

88. Choose the correct option to fill the blank in the sentence. If late, my boss will fire me.

I was

I is

I fall

I am

89. Gerund is

past tense of a verb

past participle of a verb

"-ing" form of a verb

future tense of a verb

90. Choose the correct answer: The printed version of data held in a computer is known as

hard disc

hard copy

soft copy

my documents

In the world today we make health an end in itself. We have forgotten that health is really a means to enable a person to do his work and do it well. A lot of modern medicine -and this includes many patients as well as many physicians -pay very little attention to health but very much attention to those who imagine that they are ill. Our great concern with health is shown by the medical columns in newspapers, the health articles in popular magazines, and the popularity of the television programmes and all those books on medicine. We talk about health all the time. But for the most part the only result is more people with imaginary illness. The healthy man should not be wasting any time talking about health; he should be using health for work; the work he does and the work good health makes possible.

91. Modern medicine is primarily concerned with

promotion of good health.

people suffering from real illness.

increase efficiency in work.

people suffering from imaginary illness.

Answer options

and only

only

and only

only
92. The passage tells us

How medicines should be manufactured

What a healthy man should or should not do

What the television programmes should be about

How best to imagine illness

Answer options

and only

and only

and only

only
93. The passage suggests that

Health is an end in itself.

Health is a blessing.

Health is a means to an end.

We should not talk about health.

Answer options

only

and

only

only
94. A healthy man should

go on talking about health all the time

go on writing about health

not waste any time talking about health

none of the above

95. The word 'articles' in this passage means

things

articles"a", "an", "the"

write -ups

golden ornaments

The twentieth century is the age of machines. From the time the Industrial Revolution began in Europe, man's life has been changing in many ways. At first the change was slow. But in the second half of the nineteenth century there was an increase in the rate of mechanisation and as a result life began to change more quickly. During the last fifty years, machines of all kinds have become part of our daily life and have transformed it in the most incredible manner. Machines have turned human society from an agrarian one into an industrial one. Today in countries like the USA, the UK and Japan, only a small section of the population is engaged in agriculture. Industry forms the basis of the life and progress of these nations. Machines have changed the life of the individual too in many ways. Life at home has been made more comfortable, and the drudgery of household work has been removed. People travel to schools and offices in buses or trains, and spend their evenings in amusements made possible by machine civilisation. The use of machines has made the world a small place. Distance has been conquered by modern means of transport. We can travel over the oceans of the world in a few hours. One of the most remarkable features of modern civilisation is the use of the electronic media of communication. The world has been rightly called an electronic village.

96. What is the effect of machines on human society

human society turned from agrarian into an industrial one.

man became slave and sorrowful.

society became useless.

society became hopeless.

97. The world has become a small place because

the world is cut short

distance has been conquered by modern means of transport

the size of the world is minimised

the modern man has increased his range of thinking

98. Why has the world been called an electronic village?

because the world used electricity.

because of the use of electronic media for communication by the world.

because the world developed electric industries.

because the world prefers electricals.
99. What did machines cause in the USA, the UK and Japan?

People became lazy.

Majority of the people engaged in agriculture.

A small section of the population engaged in agriculture.

Very few people followed industry.
100. The word'drudgery' means .

dance, drama and fun

festive and jolly mood

hard, menial and dull work

celebration

101. Who formulates principles for determining? "When a sale or Purchase of consignment of goods" takes place in the course of Inter­ state trade or Commerce".

President by Notification

State Legislature by law

Parliament by law

President by law

102. Article 366 is related with a tax on the delivery of goods on

Works Contract

Supply of goods

Hire purchase or any system of payment by instalments

Deferred Payment

103. "Money Bill" does not contain:

Custody of Consolidated Fund of India.

Custody of Contingency Fund of India.

Appropriation of money out of Consolidated Fund of India.

Appropriation of money out of Contingency Fund of India.

104. As per Article 269 Net Proceeds in any financial year of any such tax, except in so far as those proceeds represent proceeds attributable to union territories, shall

Form Part of Consolidated Fund of India

Not form Part of Consolidated Fund of India

Form Part of Contingency Fund of India

Not form Part of Contingency Fund of India

105. As per Article 366 the court constituted under the Government of India Act -1935 is called

High Court

Supreme Court

central court

federal court

106. Consider the following statements:

As per Article 304 Legislature of state may by law impose any tax on imported goods in India.

Provided that any such Bill needs previous sanction of Parliament. Which of the above statements is correct?

and both are correct

is wrong correct

is correct is wrong

and both are wrong

107. Article 248 has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State list.

House of the People

Council of State

Parliament

State Legislature

108. Who constitutes the Finance Commission

Parliament

Ministry of Finance

Prime Minister

President

109. Article 366 " occurs.

Clause; Sub clause

Clause; Article

Subclause; Clause

Clause; Part

110. How many clauses are there in Article 366

32

28

30

29

111. In which part of the Constitution of India, Trade, Commerce and Intercourse within the territory of India is incorporated?

Part -XI

Part -XII

Part -XIII

Part -XIV

112. Finance Commission's Powers in the performance of their Functions are as

President may confer on them.

Parliament may confer on them.

Parliament may by law confer on them.

Parliament may by Finance Bill confer on them.

113. Excluding the chairman, how many 111embers are included in the Finance Commission?

3

4

5

6

114. Match the following:

Parliament State List

Legislature of State Union List

Parliament and Legislature of state

Concurrent List

115. Article 366 "tax on sale or purchase of goods" this clause was inserted by

46th Amendment Act, 1982

Amendment Act, 1936

43rd Amendment Act, 1977

42nd Amendment Act, 1977

116. President shall cause every recommendation made by the Finance Commission to be laid before

House of the People,

Council of States,

Either House of Parliament.

Each House of Parliament.

117. As per Article 268 A Service Tax is levied by and, collected and appropriated by

States: Union

Union: States

Union: Union

Union: Union and States

118. As per Article 366 means a notification in the Gazzette of India or as the case may be the official Gazzette of a state.

Government Resolution

Public Notification

Official Gazzette

Government Notification

119. Article 366 is related with supply and Service of

Food and Drink for human Consumption

Hire Purchase

Works Contract

Lease

120. Article 366 "Sub-clause" means a

Sub clause of the clause in which the expression occurs.

Clause of the sub clause

Sub clause

Clause in parts.

121. Under which of the following Articles of the Constitution of India can restrictions be imposed on freedom of trade and commerce?

Article -201

Article -202

Article -301

Article -302

122. Which Article of the Indian Constitution, empowers the Parliament to make Laws for the whole or any part of the territory of India?

245

145

345

445

123. Provision for Money bill or an amendment thereof is introduced in the Council of States on the recommendation of

The Prime Minister

The President

Finance Minister

Member of the Parliament (M.P.)

124. If any question arises whether a bill is a money bill or not, whose decision shall be final?

The speaker of the House of the people

Prime Minister's

President's

None of the above

125. Match the following on the basis of clauses under Article 366

Goods 20
Railways 26
Part 12
Securities 16









126. Which article of the Constitution of India provides for the 'tl/loney Bill'

Article 97

Article 245

Article 248

Article 110

127. In which Article of the Constitution, special provisions as to financial bill are incorporated?

110

113

115

117

128. is not defined under Article 366.

Goods

Federal Court

Supreme Court

High Court

129. Match the following: Articles

280 Interpretation

264 Definition of "Money Bills"

110 Freedom of Trade, Commerce and Inter Course

301 Finance Commission









130. Who levys the Service Tax 7

Union

State

Service Tax officer

None of the above

131. As per Article 366, definition includes "all materials, commodities, and articles"

Guarantee

Ruler

Taxation

Goods

132.

132. Match the following:

Stamp Duty in state
Appropriated by Cnion and States
Service Tax
Assigned to States
Tax on Sale or Purchase of goods
Article 301
Levied by Union









133. Freedom of trade and commerce is guaranteed by which Article of the Constitution of India?

Article 301

Article 302

Article 303

Article 304

134. How much percentage of tax is levied on the sale or purchase of the "News papers" when such sale or purchase takes place in the course of inter state Trade or Commerce?

1



4

None of the above

135. Article 366(22) Ruler means Prince; Chief; other person or any person recognised as a Ruler or Successor of such ruler by

Governor General of India

President

Parliament

House of the People

136. What is the tenure of the Finance Commission?

3 years

4 years

5 years

6 years

137. "Which Article of the Constitution defines various constitutional expressions?

366

369

375

378

138. As per Article 366 "Securities" include

stocks

part

goods

rnaterials

139. Which article of the Indian Constitution plOvides for the constitution of the Finance Commission.

Article -110

Article -117

Article -280

Article -282

140. What is explained under Article 336 of the Constitution of India

Agricultural Income

Estate duty

Debt

Taxation

141. Which of the following statements is true?

·While establishing partnership firm minimum 2 and a maximum of 10 members are required. The liability of partner in partnership firm is unlimited.

and

Only

Only

None of the above

142. Which of the following statements is true?

Partners personal assets may be appropriated for the liability of partnership firm if the assets of the firm are not sufficient.

For the distribution of profit and loss among partners as per ratio no agreement is required.

Only is true

Only is true

Both and are true

Neither nor is true

143. In proprietary business is a owner.

partner

proprietor

karta

Manager

144. In proprietorship firm following limitations and defects are seen:

Limited capital

Limited ability and skill

Unlimited liability

All of the above

145. organisation is a means of economic and social change.

Proprietorship firm

Partnership firm

Cooperative society

Private limited company

146. Sole proprietorship firms have

Limited

Specific business liability.

Unlimited

Limited and specific

147. A cooperative society is established under Act.

Company

Cooperative

Partnership

Hindu

148. Profit or loss in the Partnership firm is

decided by the eldest partner of the firm

decided by the managing director

decided by all the Partners

decided as per agreement

149. Which of the following are characteristics of proprietorship?

Ownership with one family

Ownership with one person only

Liability of one person only

Liability of one family







None of the above

150. As per partnership Act 1932, the partners of the firm are responsible for all the acts of the firm. .

Jointly

Severally

Jointly and Severally

None of the above

151. Cooperative society can distribute maximum di:vidend.

10%

12%

15%

18%

152. Find the correct match:

Company Minimum 2 members

Private company Minimum 7 members

Public company Independent legal entity

Chartered company Oldest company type











153. Action of Recovery of Sales Tax dues must be first taken up

against the company

against the manager of company

against the Director of company

against the Debtors of the company

154. How many maximum member of members can there be in a private limited company?









155. In partnership firm if any partner retires from partnership, who is liable to pay the balance dues:

Other partners.

Retired and other partners.

Retired partner for dues assessed up to date of retirement.

None of the above.

156. Which of the following is not a feature of a co-operative societies?

Co-op. societies is an organisation of Individuals.

Capital is an Important factor in functioning of co-op. societies.

For establishing a co-op. society a minimum of 5 and maximum of 20 members are required.

Members having limited financial capacity can also be a member of co-op society.







None of the above

157. There can be as many as partners in a partnership firm for banking business.

Five

Seven

Ten

Twenty

158. Liability of Members of a Public Limited company is limited to the extent of

Paid-up part of shares.

Unpaid part of shares.

face value of shares.

to the extent of Market of shares.

159. Which of the following statements is applicable to private limited company?

minimum number of members should be 3 and maximum should be 25.

shares of shareholders can't be transferred to persons other than shareholders in absence of any contract.

In case of registration, private limited company has to fulfil the same conditions as that of public limited company.

Ownership of private limited co. is with individuals not with Government.










160. Which of the following lacks independent legal status? Sole proprietorship

Private Limited Company

Co-operative society

Pubic company Gal

161. What is the target of advisory visits to be completed by a Sales Tax Officer?

30

40

50

60

162. C"BCf What for are the cases allotted to Issue Based Audit?

Disallowance of set-off of Hawala beneficiary dealer's

Issues related to works contract tax

Issues related to Import

All of above

163. Which of the following options is incorrect in case of 'Issue Base Audit'

Internal Audit of Refund Proposals.

Fast action and recovery on issue pointed after data analysis.

Audit of limited issue.

BID provides data and information.

164. Who among the following has entire state as his jurisdiction?

nc Public Relation Officer

D.C Business Audit

nc Refund Audit

D.C Recovery

165. Power of search and seizure are delegated to which of the following branches?

Large Taxpayer Unit

Investigation

Recovery

Return

166. Which of the following functions are performed by the Survey Branch?

Find out the unregistered dealer.
Induce the unregistered dealer to get registered.
Grant registration certificate to unregistered dealer.
Verify book's of unregistered dealer.









167. With whom is an appeal filed against the order passed by the Sales Tax officer?

Dy. Commissioner (Appeals)

Jt. Commissioner (Appeals)

Sale's Tax Tribunal

Maharashtra Administrative Tribunal

168. What are the functions of the Returns division?

To give returns along with scroll to Data Entry Agency
To generate main scroll number on Mahavikas system
To follow up late filers
To inform non-traceable dealers to Registration Branch for cancellation of Registration.

Only

Only

Only



169. Which of the following branches is related with Registration Branch?

Investigation Branch

Return Branch

Legal Branch

Advisory Branch

170. What for is the Issue Based Audit of a dealer done?

A comprehensive

(2)audit Audit to grant refund

Audit of specific issue given

(4)All of above

171. Which of the following acts are administered by the Sales Tax Department?

The Maharashtra Value Added Tax act, 2002

The Central Sales Tax Act, 1956

The Maharashtra Sugarcane Purchase Tax Act 1958

The Central Chit Fund Act, 1982

Only

Only

Only



172.

What is the website of Sales Tax Department of Maharashtra

www.mvat.gov.in

www.maharashtravat.gov.in

www.mahavat.gov.in

www.mahavat.in

173. Select the correct sequence of the different branches of Sales Tax department:

Registration, Advisory visit, Business Audit, Assessment.

Assessment, Advisory visit, Business Audit, Registration.

Advisory visit, Business Audit, Assessment, Registration.

Business Audit, Assessment, Registration, Advisory visit.

174. Which is the reviewing authority in case of confidential report of Assistant Commissioner of Sales Tax

Deputy Commissioner of Sales Tax

Special Commissioner of Sales Tax

Additional Commissioner of Sales Tax

Joint Commissioner of Sales Tax

175. Which officer from Business Audit Branch has powers to visit the place of business of dealer to conduct an audit?

Joint Commissioner of Sales Tax

Deputy Commissioner of Sales Tax

Assistant Commissioner of Sales Tax

Sales Tax Officer









176. Which of the following is not administered by the Maharashtra Sales Tax department?

Professional Tax

Sugarcane Purchase Tax

State Excise Duty

None of the above

177. What are the functions of Business Audit Branch?

To visit the place of business of dealer.

To conduct audit of dealer.

To recover tax from dealer.

All of above.

178. Which of the following applications is directly accepted by the concerned officer instead of at the common window?

Registration Application

Amendment Application

Voluntary Registration Application

Non Residence Dealer's Registration Applications.

179. Which of the following functions is not related with the Recovery branch?

To levy and recover post assessment interest wherever applicable

To write off arrears

To pass the assessment order in case of unregistered dealer

To grant tax clearance certificate to dealer.

180. What is the Jurisdiction of officers working in the Investigation Branch, Mumbai

Mumbai City and Suburban District

Mumbai City, Suburban, Thane and Raigad District

Mumbai City

Whole of the State

181. Which of the following posts is not filled in by an Indian Administrative service officer?

Cornmissionel' of Sales Tax

Special Commissioner of Sales Tax

Joint Commissioner of Sales Tax Investigation

Joint Commissioner of Sales Tax, Economic Intelligence Unit.

182. Which of the following duties do not pertain to a Sales Tax Inspector?

Service of the assessment notice by visiting the place of business of dealer.

To pass the assessment order of dealer.

To help the Sales tax officer in work.

Put signature on registration certificate of dealer.

183. Which of the following Branches of the Sales Tax Department issues "Statutory forms" under the Central Sales Tax Act?

Advisory visit Branch

Registration Branch

Central Repository

Stationary Department

184. Who has powers to decide D.D.Qs besides the Commissioner of Sales Tax?

Joint Commissioner of Sales Tax -Legal

Addl. Commissioner of Sales Tax

Special Commissioner of Sales Tax

None of above

185. Who has the authority to close the file of investigation?

Asst. Commissioner of Sales Tax

Joint Commissioner of Sales Tax

Dy. Commissioner of Sales Tax

Special Commissioner of Sales Tax

186. Registration Branch Module is known as

Registration Module

Dealer Information

System

Mahavikas TINXYS

187. Which of the following is not a function of MAHAVIKAS

Research and Analysis

Maintenance of computers

Maintenance of website

Computerised modules

188. Which of the following is not a job of the Asst. Commissioner of Sales Tax and the Sales Tax Officer in a vigilance branch

Surprise visit to sensitive branches

Surprise/follow up visit to dealer's place where investigation visits have taken place

Processing of complaints received from dealers and other individuals.

To suspend employees on whom charges are framed.

189. Who is authorised to do Audit of refund claim in form-SOl of more than Rs. 10 lacs?

Asst. Commissioner of Sales Tax

Sales Tax officer

Dy. Commissioner of Sales Tax

None of the above

190. What is the function of the Refund Audit Branch?

To conduct audit of the dealer

To advise the dealer

To help the dealer to file return

To give surprise visit to the place of business of dealer.

191. Who is authorised to sign on the cheques of refund upto Rs. S lacs?

Asst. Commissioner of Sales Tax

Dy. Commissioner of Sales Tax

Jt. Commissioner of Sales Tax

Sales Tax Officer

192. Which offices come under the jurisdiction of the Additional Commissioner of Thane?

Sales Tax office, Raigarh

Sales Tax office, Palghar

Sales Tax office, Thane









193. Who is authorised to sign the cheque of refund above Rs. 25 lacs?

Additional Commissioner of Sales Tax

Special Commissioner of Sales Tax

Joint Commissioner of Sales Tax

Deputy Commissioner of Sales Tax

194. Which branch provides cases to Business Audit Branch, Issue Based Audit Branch after doing Research and Analysis

MAHAVIKAS branch

Vigilance branch

Economic Intelligence Unit

Legal Branch

195. With whom is the Joint Commissioner of Sales Tax equated for the purpose of recovery under Maharashtra land revenue code 1966

Divisional Commissioner

Additional Commissioner

Collector

Deputy Collector

196. L 'Cyber lab' of Sales Tax department is operational under which Branch? Investigation Branch

Vigilance Branch

Economic Intelligence Unit

MAHAVIKAS

197. Within how many days the Preliminary Investigation visit report is to be submitted to the higher authorities?

Three

Five

Seven

Ten

198. What is the target given to the Sales Tax Inspector in 'Recovery Branch' for closer of cases in one month

Target not glVen

10 casE'S

20 cases

30 cases

199. Which of the following is not i1 function of the Central Repository Branch

IssJance of statutory forms under CST Act.

Cancellation of forms.

Verification of cross-check received regarding forms of other states,

Rectification of forms issued.

200. Which of the following is not a function of Return branch

To levy penalty on the defaulters of return

To take action against the filers of incorrect and incomplete returns

To recover the tax dues from the defaulters

None of the above