Tax Book 2023

Recovery of Arrears and Refund Chapter- 08

(b) register of defaulters

(c) master register

(d) none of above

Q.7. The referring authority or the Recovery Officer may, by requisition in writing, require any person or
organization to furnish __, required for the proceedings.

(a) any information

(b) information about sales and purchases only

(c) sales tax return

(d) none of above

Q.8. All notices or orders, unless otherwise specifically provided, shall be served___;

(a) By tendering or sending by registered post or courier services, to the person or his agent at his

last known address;

(b) By affixing it on the notice board in the office of recovery officer where it cannot be served in the

manner as provided in clause (a).

(c) through email

(d) both ‘a’ and ‘c’

Q.9. Any question arising between the referring authority and the defaulter or there is representative, shall
be determined by ___, before whom such question arises.

(a) Commissioner Inland Revenue

(b) Appellate Tribunal Inland Revenue

(c) Recovery officer

Q.10. The Recovery Officer shall reject the objection summarily if he believes that the objection is ___.

(a) causing hardship to taxpayer

(b) raised to delay the proceedings

(c) raised by his subordinate authority

(d) none of above

Q.11. When the government dues are paid to the recovery officer or the demand notice is cancelled, the
attachment shall be deemed to be ___.

(a) withdrawn

(b) effective

(c) valid

(d) none of above

Q.12. When the claimant shall file the monthly sales tax return with all supportive document including
requisite data in the format or software (__), shall be treated as refund claim has been received.

(a) RCS

(b) RCCS

(c) RCPS

(d) Board