Exam Details

Subject
Paper paper 1
Exam / Course mains
Department
Organization maharashtra public service commission
Position sales tax inspector
Exam Date 2011
City, State maharashtra,


Question Paper

51. "Every picture tells a story." Choose the correct synonym for the underlined word.
tail tale fact joke
52. Everyone respects honest person. Choose the correct article from the following to fill in the blank.
a an the no article
53. The mother was carrying a baby in arms. Choose appropriate option from the following to fill in the blank.
his her your their
54. Are you attending the party tonight? Which of the following options can be used in place of the underlined word?
dinner lunch breakfast day
55. "What a piece of work is man Identify the type of the sentence correctly.

wonderful interrogative


affirmative exclamatory


56. I went to the shop to buy some useful for my office. Which of the following options can fill in the blank in the above sentence?

stationary stationery


stationiary stationaries


57. I will tell you the truth. Choose the appropriate option to fill in blank in the above sentence. herself himself yourself myself
58. This chair is very for me. Choose the correct option from the following to fill in the blank. comfort comfortable comforting comforts

59. The bus will stop here. Choose the appropriate yes/no question of the above statement. Will the bus stop here? Will they stop the bus? Would the bus stop here? Would the bus be stopped?

60. The garden where animals are kept for show is called Which of the following words best expresses the meaning given above?
Museum Zoo Forest Cage
61. Which of the following denotes the happy sound of a cat? Choose the correct option.
moo bark purr croak
62. We shouted several times, but there no answer.
Choose the proper option to fill in the blank.
is are was were

63. What is your father? Choose the suitable answer from the following as per the sense of the question.

My father is Mr. X.Y. PatH My father is a professsor


My father is tall My father is very poor


64. Few people knew the answer, Which will be the correct question tag of the above sentence

do they don't they


did they didn't they


65. I have found the book I lost yesterday. Choose the correct option to fill in the blank.
who whom which when
66. The bag is very heavy.Choose the opposite word of the underlined word from the following.
light dark soft weak

67. A period of ten years is called Choose the proper word from the followinj:' to fill in the blank.
decade decay teen tenth
68. Which of the following words can substitute the phrase cinema show in the afternoon'

afternoon play matinee show


a special show noon show


69. He has got through M.P.S.C. examination. What is the meaning of the underlined • phrase? "
passed failed felt gone
70. Today he is in hil{h spirits. Choose the substitute word for the underlined phrase in the above sentence.
cheerful sad mad weeping
71. The thief was caught red handed. Choose the substitute word for the underlined phrase in the above sentence.

with proofs injured hands


bloody hands fractured hands


72. I must go to to see the Headmaster. Choose the proper word from the following to fill in the blank, as per the sense of the sentence.
jail school temple club
73. The porter was carrying a heavy burden on back. Choose proper word from the following to fill in the blank.
his her your their
74. I recognised him as soon as he the room. Which is the suitable verb to fill in the blank?
enters entered entering enter

75. An honest person always the truth. Choose proper word from the following to fill in the blank. tell tells told telling

76. Here is the train that we have been waiting Choose suitable preposition to complete the above sentence.
for of at with
77. The object that can not be seen is called Which of the following words best expresses the meaning given above
invisible visible valuable important
78. Which of the following options means
morning lament earn dare
79. He knows the ins and outs of that affair. Which of the following options best expresses the meaning of the underlined part in the above sentence

all the details going out


to go in and out coming and going


80. Choose the appropriate synonym of the word 'instance'.
forget example market insurance
81. "The boss impressed the employees the importance of punctuality and
discipline." .
Choose the correct preposition.
upon above at into

82. I cannot give consent to this proposal. The underlined phrase means
permission anger command prevention
83. She found a purse full of money, Choose the suitable question tag from the following options.
didn't she doesn't she don't she will she

84. He said, "How many books are there in the cupboard 7" Choose the correct indirect speech of the above from the following options.

He asked how many books were there in the cupboard.


He asked how many books are there in the cupboard.


He asked that how many books are there in the cupboard.


He asked that how many books were here in the cupboard.


85. 'The original inhabitants of the place' Choose the proper substitute from the following options to get the meaning of the above.
Aborigines Slaves Original Masters

86. He is every inch a gentleman. Which of the following options best expresses the meaning of the underlined part of the above sentence 7
completely partly only an inch part of inch
87. We reached the place ultimitly. Which of the following options correctly spells the underlined word in the above sentence 7 utimately ultimately altemitly ultimitly
88.
89. The people elected him Mayor. Which is the correct passive sentence of the above sentence 7 Mayor have been elected by him. He was elected Mayor by the people. Mayor was elected by him. The people have been elected by the Mayor. In the olden days people believed that the Earth was Choose the correct word from the following options to fill in the blank in the above sentence. stationery stationary stationiary stationiery •

90. No sooner did I the room the intruder ran away. Choose proper words from the following words to fill in the blanks in the above sentence.

entered, than enter, than


entered, then enter, then


Read the following passage and answer the following questions (91 on it.
There is an enemy beneath our feet -an enemy the more deadly for his complete impartiality. He recognises no national boundaries, no political parties. Everyone in the world is threatened by him. The enemy is the Earth itself. When an earthquake strikes, the world trembles. The power of a quake is greater than anything man himself can produce. But today scientists are directing a great deal of their effort into finding some way out of combating earthquakes, and it is possible that at some time in the near future mankind will have discovered a means of protecting itself.
An earthquake strikes without warning. When it does, its power is .immense. If it strikes a modern city, the damage it causes is as great as if it has struck a primitive village. Gas mains burst, explosions are caused and fires are started. Underground railways are wrecked.
Whole buildings collapse, bridges fall, dams burst. Gaping crevices appear in busy
streets. If the quake strikes at sea, huge tidal waves sweep inland. If it strikes in the
r
mountain regions, avalanches roar down into the valley.
91. Who is the great enemy mentioned in the above passage?
Sea Mountain Waves Earthquake
92. What happens when the earthquake strikes?

The world trembles Birds fly in the sky


Animals run away The sky disappears


93. According to the writer, the enemy is impartial because he recognizes

no national boundaries and political parties


no caste and creed


no difference between men and women


no difference between the poor and the rich


94. What happens when the earthquake strikes in mountain regions?

Smoke spreads everywhere


Rivers begin to flow


Avalanches fall down into the valley


Clouds gather around the mountain


95. Huge tidal waves sweep inland. Find out the noun form of the underlined urd from the following options.
tida tide tada teda

An artificial foot that recycles energy otherwise wasted in between steps could make it easier for amputees to walk, its developers say.
"For amputees, what they experience when they are trying to walk normally is what I would experience if I were carrying an extra 30 pounds (13 said Art Kuo, Professor in the University of Michigan, Departments of Biomedical Engineering and Mechanical Engineering.
Compared with the conventional prosthetic feet, the new device significantly cuts the energy spent per step.
A paper about the device is published in a journal. The foot was created by Kuo and Steve Collins, who were University of Michigan graduate students. The human walking gait naturally wastes energy as each foot collides with the ground in between steps.
A typical prosthesis does not reproduce the force a living ankle exerts to push off the ground. As a result, test subjects spent 23% more energy walking with a conventional prosthetic foot, compared with walking naturally. To test how stepping with their device compared with normal walking, the engineers conducted their experiments with non-amputees wearing a rigid boot and prosthetic simulator.
In their energy-recycling foot, the engineers put the wasted walking energy to work, enhancing the power of ankle push-off. The foot naturally captures the dissipated energy. A microcontroller tells the foot to return the energy to the system at precisely the right time.
Based on the metabolic rate measurements, the test subjects spent 14 per cent more energy walking in energy-recycling artificial foot than they did walking naturally. That's a significant decrease from the 23 per cent more energy they used in the conventional prosthetic foot, Kuo says.
He also explained how this invention differs from current technologies. "All prosthetic feet store and return energy, but they don't give you a choice about when and how. This is the first device to release the energy in the right way to supplement push-off, and to do so without an external power source."
The energy-recycling foot uses less than one watt of electricity through a small portable battery. "With further progress, robotic limbs may yet beat their biological forerunners," Collins added.

96. Name the creators of the new device. Choose the correct option.
Art Kuo

Art Kuo and Michigan


Art Kuo and Steve Collins


Steve Collins


97. The invention reported in the passage consists of Fill in the blank by indicating the correct option.

a new boot


an energy saving artificial foot


a conventional artificial foot


walking crutches


98. Choose the correct option
The new foot has a new feature. Which one


Non-amputees wearing rigid boots

23 per cent more energy spent on walking


14 per cent energy put to use while walking



Carrying an extra 13 kg weight while walking t
99. State whether True or False by choosing the correct set of answers.

The energy recycling foot does not need an external power source.


In future, robotic limbs could function better than natural limbs.


Options:

True, True False, True


True, False False, False


100. Which option accurately provides the single word which means "an artificial part supplied to remedy a deficiency"

Amputee Prosthesis


Portable Experiment


101.


Who is empowered to impose restrictions on Inter-State trade and commerce as per the Constitution of India

Lok Sabha Rajya Sabha


Parliament Supreme Court


102.


Which of the following Central taxes is effected by the State Government?

Service Tax Income Tax


Excise Duty (Central) Central Sales Tax


103. The Maharashtra Value Added Tax Act came into force with effect from 2002 2003 2004 2005
104. Under which of the following circumstances, can the Parliament pass a law on a subject included in the State List National interest and Emergency None of the above

105.
In which part of the Constitution of India, are the provisions relating to Trade, Commerce and Intercourse (Article 301 to 307) provided?
nth 12th 13th 14th

106.
Under which of the following articles, can the Parliament impose restrictions on freedom of trade and commerce

Article 301 Article 302


Article 401 Article 402


107.
Which of the following Commissions was appointed for the Centre-State relations?



Nanavati Commission Sarkaria Commission


Shrikrishna Commission Pandian Commission


108.


Which of the following taxes is levied and collected by the Central Govt., but its revenue is between the Centre and the States?

Income Tax Customs Duty


Corporation Tax None of the above


109.

In which of .the following Schedules, are the Union, State and Concurrent Lists
enumerated in the Constitution?
Schedule 5 Schedule 6
Schedule 7 1lffi:lIT llllifl'tU<5'I JI1TIT I SPACE FOR ROUGH WORK Schedule 10 P.T.O.

110.
Out of the following items, which does not fonn part of the 'Consolidated Fund of
India'

Revenue received by the Govt. of India


Money raised by loans


Money received by way of advances

Taxes assigned to the States under Article. 269
111.
Which of the following statements is correct?
Income tax is not levied by the Government of India.
Income tax is levied and collected by the Government of India.
Income tax is not collected by the Government of India.
Income tax is levied by the State Government.

112.
"Inter-State Trade" is covered under which list?
State List
Union List
Concurrent List
None of these

113.
The maximum annual deduction of Profession Tax provided in Indian Constitution is
2400 2500 2600 2700
114. Income for purpose of Income Tax includes

A.
Salary income

B.
Profit from business

C.
Capital gain

D.
Agriculture income





115. All present Additional Excise Duty is levied on


Sugar -Tobacco Textile -Sugar


Coal-Textile None of the above


116.
Central Government gets the maximum revenue from



Income Tax Import-Export Tax


Corporation Tax Central Excise Duty


117.


Which of the following pairs is incorrect as per the Article 366 Definitions of the Constitution of India

Goods -Article 366(12)


Railway -Article 366(22)


Tax on Income -Article 366(29)


Tax on sale or purchase of goods -Article 366(29A) •


118.
Excise Duty is levied on



Production of Goods Use of Goods (Consumption)


Sale of Goods Resale of Goods


119.
Which of the following is empowered to levy and collect Customs Duty?


State Government Central Government


Panchayat Samiti Municipal Corporation

120.
Which of the following is an Indirect Tax

Sales Tax Central Sale, Tax


Excise Duty (Central) All the above


121.
Which of the following taxes are levied. by the Union Govt.


A.
Customs Duty B. Capital Gain Tax

C.
Income Tax D. Value Added Tax


Band D Band C


B,C andD A,CandD


122.
Which of the following taxes is levied, collected and utilised by the Centre only?



Value Added Tax Land Revenue


Income Tax None of the above


123.
Which of the following taxes is not under the jurisdiction of the State Government?

Corporation Tax Income Tax


Profession Tax and


124. Which of the following taxes is an indirect tax


Profession Tax Income Tax


Value Added Tax Corporation Tax


125.
Which Article of the Constitution lays down distribution of work through the Union List, State List and Concurrent List?
246 247 248 249
126.

The Legislature of States are having powers to make a law on the following:
A. Toll B. Capitation Taxes
C. Banking D. Census

A,BandD AandBonly


Donly andD


127.
How many Schedules are incorporated in the Constitution of India?
11 10 9 12

128.

Estate Duty is related with

Property passing upon death


Obligation before commencement of Constitution


Existing law


Debt


129.


In Article 366(29A) explanation on the following is provided

Proclamation of Emergency Securities


Tax on Income Tax on sale or purchase of goods


130.


Which one of the following Acts is proposed to be replacea by the Goods and Services Tax Act in the near future

Income Tax Value Added Tax


Sales Tax Customs Duty


131.
For which purpose is the income received from Profession Tax used in Maharashtra

Project affected people Earthquake affected people


Employment Guarantee Scheme Educated unemployed


132.
To meet unforeseen expenditure of the State, funds are withdrawn from

Finance Minister Fund


Chief Minister's Fund


Prime Minister's Fund


None of the above


133.
Besides the Chairman, how many members are there in the Finance Commission?
Three Four Five Seven

134.
Finance Commission is appointed by



Prime Minister President



Supreme Court Parliament

135.

1b whom does the Finance Commission submit its recommendations

Prime Minister Finance Minister


President Speaker of House of People


136.
What is the tenure of the 13th Finance Commission?

2005 -10 2007 -12
2011-15 2000-05


137.
Finance Bill cannot be introduced in the Council of States. Choose the correct answer.
False Partly true True Partly false


138. The maximum limit of members in the Public Accounts Committee of the Parliament
is
21 22 23 24
139.
How many Lok Sabha members are there on the Public Accounts Committee of the Parliament?

13 Members 14 Members


15 Members 16 Members


140.
What constitutes the Money Bill



Taxation related provisions


Regulation of Consolidated Fund


Regulation of Contingency Fund


All the above


141. What are the limitations of sole proprietorship firms?


Limited capital Unlimited liability


Limited ability and skill All of the above


142.

A proprietor having heavy dues transfers his business to another person. Then dues upto transfer can be recovered from

Proprietor


Proprietor and transferee


Transferee


Son of proprietor



143.
In which of the following cases, is it not possible to ownership/shareholding rights from one person to. another person'?
Private Limited Company Partnership firm
Sole proprietorship None of the above


144.
The relations of partnership arise from
according to the situation relations
family relations contract

145.
In a partnership firm

only working partner is liable


all partners are jointly and severally liable


all partners share profit only


even a minor partner is personally liable for the debts of the firm


146.
In a trade partnership, the maximum number of members is
10 20 30 35

147. As per the Indian Partnership Act, 1932, Registration of a partnership firm is Optional Compulsory
Beneficial None of the above

148.
What is the maximum limit of number of shareholders in a Private Limited Company?
50 07
10 Unlimited or infinite
149.

A minimum of how many directors does the Board of Directors of a Private Limited Company comprise of

5 (Five) 2


7 (Seven) There is no minimum limit


150.
What is the minimum number of General Meetings of Directors and Shareholders required to be held in a year in case of a Private Limited Company?
Two One Three Five

151.
2009. is a new form of business entity established by an Act of Parliament in
Joint Stock Company Proprietorship Firm
Private Limited Company Limited Liability Partnership
152.
153. Partnership firm None of the above of business entities is the liability of theIn which of the following types owners/shareholders unlimited Sole proprietorship and
50 07 10
What is the maximum limit of shareholders in a Public Limited Company? 50 07 10 Unlimited

154. What is the main advantagp in establishing a Public Limited Company?


Independent entity


Availability of enormous capital
Administrative advantage
No Government control

155.

Who is empowered to reduce or remit prospectively or retrospectively the amount of tax due from a Society

Registrar of Societies Commissioner of Sales Tax


The State Government by notification Secretary of the Society


156. Minimum number of members required for formation of a Co-operative Society is


4 6 8 10


157.
Co-operative Societies are required to be registered with

Governor Sales Tax Commissioner


Registrar of Co-operative Societies State Minister for Cooperation


158. The Maharashtra Co-operative Societies Act is being implemented from


1961 1962 1960 1970


159.
Which of the following statements is true?



All clubs must be registered under B.S.T. Act


All clubs are liable to pay tax under B.S.T. Act


A club having the required turnover is required to be registered under B.S.T. Act


Club not having any business is a dealer

160.
Shares of Public Limited Company are

freely transferable


not freely transferable


not at all transferable


None of the above


161.
Which of the following branches is not related to Sales Tax Department?

Return Branch Business Audit Branch

Registration Branch Service Tax Branch
162.
What is the full form of 'Mahavikas' Branch?


Maharashtra Vikrikar Automation System


Maharashtra Value Added Tax System


Maharashtra Vikas System


Maharashtra Vikrikar Internal System


163.
Which of the following branches is related to Registration Branch



Investigation Branch Advisory Branch


Return Branch Legal Branch


164.
How many Joint Commissioners of Sales Tax are working in Investigation Branch of Mumbai
Four Two One Three
165.
Second Appeal of Motor Spirit Tax and Sugarcane Purchase Tax can be fIled with

Addl. Commissioner of Sales Tax, B.S.T.


Joint Commissioner of Sales Tax, B.S.T.


Addl. Commissioner of Sales Tax, Establishment


Commissioner of Sales Tax


166.

Who among the following is controlling administration of Luxury Tax

Addl. Commissioner of Sales Tax, Establishment


Add!. Commissioner of Sales Tax, B.S.T.


Addl. Commissioner of Sales Tax, VAT-l


Addl. Commissioner of Sales Tax, VAT-2


167.
Who among the following is the head of the Survey Branch
Joint Commissioner of Sales Tax Addl. Commissioner of Sales Tax Sr. Deputy Commissioner of Sales Tax Officer on Special Duty


168.
How many Deputy Commissioners of Sales Tax are there in Profession Tax Division Mumbai
One Two Three Four
169.
Add!. Commissioner of Sales Tax, VAT-2 is working under the control of



Add!. Commissioner of Sales Tax, Establishment


Commissioner of Sales Tax


Secretary, Finance Dept.


Officer on Special Duty


170.
Which of the following offices is not under the administrative control of Add!. Commissioner of Sales Tax, Nagpur Zone?
Dhule Amravati Nanded Aurangabad
171.
Which of the following posts is just above the Sales Tax Inspector in hierarchy

Assistant Commissioner of Sales Tax


Deputy Commissioner of Sales Tax


Sales Tax Officer


Sr. Sales Tax Inspector .


172.
How many divisions of Sales Tax Department does Pune zone have? Five Four Two Six

173.
How many Assistant Commissioners of Sales Tax are working under the Deputy Commissioner of Sales Tax, Sangli
One Three Five Four
174.
How many sanctioned posts (including those of transition period) of Sales Tax Inspector are there in the Sales Tax Department
2408 2138 3277 3700
175.

To whom does the Sales Tax Officer of Business Audit Branch, submit his audit report for approval

Deputy Commissioner of Sales Tax


Assistant Commissioner of Sales Tax


Joint Commissioner of Sales Tax


AddL Commissioner of Sales Tax

176.
Who among the following in the Refund Refund Audit Branch, cannot conduct Audit/Assessment in respect of refund application?

Sales Tax Officer


Assistant Commissioner of Sales Tax


Deputy Commissioner of Sales Tax


Joint Commissioner of Sales Tax


177.

Who has powers to close the investigation cases in the Investigation Branch?

Joint Commissioner of Sales Tax


Deputy Commissioner of Sales Tax


Assistant Commissioner of Sales Tax


Add!. Commissioner of Sales Tax


178.
Under whose control is the Vigilance Branch of Sales Tax Department working?

Add!. Commissioner of Sales Tax


Chief Vigilance Officer


Joint Commissioner of Sales Tax, E.I.U.


Joint Commissioner of Sales Tax, Headquarter-I

179.
What is the jurisdiction of officers working in the Investigation Branch, Mumbai

Mumbai city and Suburban District


Mumbai city, Suburban, Thane and Raigad District


Whole of the State


Mumbai city


180.
Which of the following represents the first three letters of the coding given by the Mahavikas Branch to the posts in Sales Tax Department

Branch Cadre-Code


Serial No. Office


181.
Which is the main function of the Add!. Commissioner of Sales Tax



Policy decisions of VAT


Establishment of the whole state


Survey of VAT and P.T. in whole state


Policy decisions of Profession Tax

182.
Who among the following has the powers to give decisions on disputed questions?

Add!. Commissioner of Sales Tax


Joint Commissioner of Sales Tax


Commissioner of Sales Tax


Officer on Special Duty


183.
What are the special powers given to the Investigation Branch?



Powers to conduct audit


Powers to pass assessment order


Powers to search and seize


Powers to issue summons


184.

Which of the following is not a function of Joint Commissioner of Sales Tax, Economic Intelligence Unit?

Research and analysis


Knowledge management


Survey of probable tax payers


Management of website

185.
What is the annual revenue target of an investigating officer working in the Investigation Branch
5 crore 3 crore 4 crore 1 crore
186.
What is the amount of refund applications which are processed by Deputy Commissioner of Sales Tax, in Refund Audit Branch

Above 3·5 lakhs Above 25 lakhs


Above 10 lakhs Above 15 lakhs


187.
Which of the following is not a function of Sales Tax Inspector working in Business Audit Branch?

Preparation of previsit report


serve notices to dealers


Preparation of cross check memo


Submission of visit report after completion of audit to superiors


188.
What is the monthly target of visits given to the Sales Tax Officer, working in Business Audit Branch
10 15 8

189.


As per which section of MVAT Act, does the Commissioner of Sales Tax, delegate his

powers to his subordinates


Section-I2 Section-15


Section-22 Section-IO l


190. Who is empowered to delegate powers of investigation U/S 64


Add!. Commissioner of Sales Tax, Establishment


Chief Vigilance Officer


Commissioner of Sales Tax


Secretary, Finance Department


191.


Which of the following is not the function of the Return Branch


levy penalty on return defaulters


issue notices to short filer dealers


take action against the dealers who filed defective return


take recovery action against tax defaulters


192.

Th provide cases after research and analysis, to Business Audit branch, Investigation Branch and Survey Branch is the function of the following branch

Mahavikas Branch Vigilance Branch


Economic Intelligence Unit Legal Branch


193.

What is the main function of the Investigation Branch?

Th investigate the evasion of tax


Th take action against return defaulters


Th recover Sales Tax dues


To help Vigilance Branch


194.

What is the main function of the Registration Branch?



Th conduct survey of unregistered dealers


Th keep safely R.C. record of registered dealers


Th issue R.C. to applicant dealer after due verification


Th pursue dealer to get registered


195.
Which of the following is not a function of Mahavikas Branch

Research and analysis


Maintenance of computers, database
Management of Website



TINXSYS and Interstate cross-check


196.

Identification of short-filer of returns is the function of the following branch, after computerisation.

Return Branch


Mahavikas Branch


Registration Branch


Audit Branch


197.

Which of the following is not a function of the Central Repository Branch?

Issuance of statutory forms under CST Act


Rectification of forms issued


Verification of cross-check received regarding forms from other states


Cancellation of forms


198.
What is the main function of Legal Branch



decide disputed questions


represent Sales Tax Department in appeals before the Tribunal


help dealers in appeal cases


make amendment in Act


199.
Which of the following offices sends cross-check to other States



Deputy Commissioner of Sales Tax, Registration


Deputy Commissioner of Sales Tax, Vigilance


Deputy Commissioner of Sales Tax, TINXSYS


Deputy Commissioner of Sales Tax, PRO


200.


Who has the powers to issue Refund Payment order cheques for amounts between 5 to 25 lakhs in the Refund Branch

Deputy Commissioner of Sales Tax


Joint Commissioner of Sales Tax


Sales Tax Officer


Assistant Commissioner of Sales Tax


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