Recovery of Arrears and Refund Chapter- 08
MULTIPLE CHOICE QUESTIONS
Q.1. Where any amount of tax is due from any person, the CIR may ___.
(a) Deduct the amount from any money owing to person from whom such amount is recoverable
and which may be at the disposal or in the control of such officer or any officer of Income Tax ,
custom or central excise department
(b) Require by a notice in writing any person who holds or may subsequently hold any money for or
on account of the person from whom tax may be recoverable to pay to such officer the amount
specified in notice;
(c) (c) Stop removal of any goods from the business of such person till such time the amount of
tax is paid or recovered in full;
(d) all of aboveQ.2. On expiry of ___ days from the date on which the Govt. dues are adjudged, the referring authority
shall deduct the amount from any money owing to the person from whom such amount is recoverable
and which may be at the disposal or in the control of such officer.
(a) 50(b) 40(c) 30(d) 60Q.3. In case the government dues are not recovered the referring authority shall serve upon defaulter a
notice to inform him that if he shall not pay his dues in full then he shall be ____ to remove the goods
from his business premises with effect from the date specified in notice.
(a) disallowed(b) allowed(c) ordered(d) none of aboveQ.4. If the referring authority fails to recover the dues then he shall issue a ___ to the recovery officer and
shall specify therein the details of Government dues.
(a) demand notice(b) notice of deregistration(c) show cause notice(d) none of aboveQ.5. The Recovery Officer shall serve upon the defaulter a notice and his ____ shall stand attached and
subsequently shall be sold if the recovery is not otherwise affected.
(a) moveable property(b) immovable property(c) both ‘a’ and ‘b’(d) stock in tradeQ.6. The referring authority and Recovery Officer shall maintain ___ in which they shall enter every
notice, order and demand note serially.
(a) register of notices