Jammu And Kashmir Excise Act, Samvat 1958 Set -2

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1. What is the subject matter of Section 16 of the Jammu and Kashmir Excise Act, 1958?

a. Grant of licences

b. Duty on liquor or intoxicating drugs

c. Appeal procedure

d. Establishment of warehouses

2. Under Section 16, duty on liquor or intoxicating drugs shall be levied—

a. Automatically

b. Only by court order

c. If the Government so directs

d. Only after licence cancellation

3. Duty under Section 16 may be imposed on liquor or intoxicating drugs that are—

a. Only manufactured locally

b. Only imported

c. Only exported

d. Manufactured, imported, or exported

4. The rate of duty under Section 16 is determined by—

a. Legislature only

b. Commissioner

c. Government from time to time

d. Excise Officer

5. The Government under Section 16 has the power to—

a. Abolish the Act

b. Exempt liquor or intoxicating drugs from duty

c. Cancel all licences

d. Suspend courts

6. The duty referred to in Section 16 applies to liquor or intoxicating drugs manufactured or moved within which territory?

a. Any State in India

b. Only foreign countries

c. Union territory of Jammu and Kashmir

d. Only districts notified

7. What is the subject matter of Section 16-A of the Jammu and Kashmir Excise Act, 1958?

a. Duty on liquor

b. Approval to the label

c. Grant of licence

d. Transport permit

8. Under Section 16-A, no liquor shall be purchased, stored or sold unless—

a. Duty is waived

b. Label is approved by Commissioner

c. Permit is cancelled

d. Court order is obtained

9. Section 16-A applies to liquor—

a. Only manufactured locally

b. Only imported

c. Manufactured or imported

d. Only exported

10. The authority empowered to approve liquor labels under Section 16-A is—

a. Deputy Commissioner

b. Excise Officer

c. Commissioner

d. Magistrate

11. Approval of label under Section 16-A is subject to—

a. Court decree only

b. Conditions laid down by Commissioner

c. Legislative resolution

d. Police verification only

12. The fee for label approval under Section 16-A is specified by—

a. Commissioner

b. Legislature

c. Government by notification in Official Gazette

d. Excise Inspector

13. ) What is the subject matter of Section 17 of the Jammu and Kashmir Excise Act, 1958?

a. Approval of labels

b. How duty may be imposed

c. Transport permits

d. Appeal provisions

14. Under Section 17, duty on spirits or beer may be charged based on—

a. Market demand

b. Quantity produced or passed out

c. Number of workers

d. Selling price only

15. Duty on intoxicating drugs may be levied on—

a. Only sale price

b. Only weight after sale

c. Quantity produced/manufactured or acreage cultivated

d. Transport distance only

16. Payment of a sum for grant of privilege under Section 17 relates to—

a. Court fines

b. Exclusive or other privilege of manufacture or sale

c. Transport permits

d. Tax refunds

17. Section 17 allows duty to be imposed through fees on—

a. Appeals

b. Licences for manufacture or sale

c. Warehousing

d. Import passes only

18. Transport duties under Section 17 are assessed as directed by—

a. Commissioner

b. Magistrate

c. Government

d. Police authority

19. Clause (f) of Section 17 provides for duty on—

a. Storage

b. Import permits

c. Bottling of liquor

d. Retail shops only

20. What is the subject matter of Section 18 of the Jammu and Kashmir Excise Act, 1958?

a. Appeal procedure

b. Duties may be farmed

c. Transport permits

d. Import restrictions

21. Under Section 18, duties leviable in any local area may be farmed with the sanction of—

a. Commissioner

b. Deputy Commissioner

c. Government

d. Excise Officer

22. Duties farmed under Section 18 are subject to payment and conditions prescribed by—

a. Courts

b. Government

c. Commissioner alone

d. Licensee

23. Persons farming duties under Section 18 must obtain licences from the—

a. Government

b. Finance Department

c. Commissioner

d. Deputy Commissioner

24. What is the subject matter of Section 19 of the Jammu and Kashmir Excise Act, 1958?

a. Grant of licences

b. Farmer may let or assign privilege

c. Appeal provisions

d. Import of liquor

25. Under Section 19, a grantee of an exclusive or other privilege may let or assign such privilege—

a. Only with court permission

b. Only with Government order

c. In absence of contract or condition to the contrary

d. Never

26. A lessee or assignee of a privilege can exercise rights only after—

a. Paying duty

b. Registering agreement

c. Receiving licence from the Commissioner

d. Informing Deputy Commissioner

27. Who must apply for licence for a lessee or assignee under Section 19?

a. The Government

b. The grantee or farmer

c. The lessee alone

d. The District Magistrate

28. What is the subject matter of Section 20 of the Jammu and Kashmir Excise Act, 1958?

a. Grant of exclusive privilege

b. Forms and conditions of licences and permits

c. Import restrictions

d. Duty assessment

29. Under Section 20(1), every licence or permit granted under the Act shall be granted—

a. Without conditions

b. Only for lifetime validity

c. Subject to fees, period, restrictions, conditions, and prescribed form

d. Only with court approval

30. Who determines the fees, period, restrictions, conditions, form, and particulars of licences or permits?

a. Commissioner alone

b. Deputy Commissioner

c. Government

d. Excise Inspector

31. The Government may exercise its power regarding licence conditions—

a. Only generally

b. Only in special cases

c. Either generally or in particular instances

d. Only through rules made by Parliament

32. Under Section 20(2), the Government may delegate its powers under sub-section (1) to whom?

a. Any private contractor

b. The Commissioner

c. The Court

d. Police Officer

33. Delegation of powers under Section 20(2) by the Government is—

a. Absolute and unconditional

b. Subject to conditions specified in the order

c. Not permitted

d. Valid only for one year

34. What is the subject matter of Section 21 of the Jammu and Kashmir Excise Act, 1958?

a. Appeals procedure

b. Counterpart agreements and security by licensees

c. Transport permits

d. Excise duty rates

35. Under Section 21, who may be required to execute a counterpart agreement?

a. Any government officer

b. Any person taking out a licence under the Act

c. Only wholesale dealers

d. Only manufacturers

36. The counterpart agreement must conform to—

a. Government policy

b. Court orders

c. The tenor of the licence

d. The Excise Commissioner’s opinion

37. Who may require a licensee to give security for performance of his agreement?

a. Deputy Commissioner

b. Police Commissioner

c. Commissioner

d. Magistrate

38. The security required under Section 21 is for ensuring—

a. Payment of income tax

b. Performance of licence agreement obligations

c. Renewal of licence

d. Appeal filing

39. What is the subject matter of Section 22 of the Jammu and Kashmir Excise Act, 1958?

a. Grant of licences

b. Power to recall licences

c. Duty exemptions

d. Transport permits

40. Who has the power to cancel or suspend a licence or permit under Section 22?

a. Deputy Commissioner

b. Magistrate

c. Commissioner

d. Police Officer

41. A licence may be cancelled if the holder fails to—

a. Submit annual report

b. Pay any fee or duty payable

c. Renew passport

d. File appeal

42. A licence or permit may be cancelled for breach committed by—

a. Only the holder personally

b. Only government officials

c. Holder, his servants, or persons acting on his behalf

d. Only family members

43. Conviction of the licence holder for which offence can lead to cancellation?

a. Only excise offences

b. Only civil offences

c. Only traffic offences

d. Any offence under excise law or any cognizable or non-bailable offence

44. A licence granted on application of a privilege holder may be cancelled—

a. Automatically after one year

b. Only by court order

c. On written requisition of that person

d. Only by government notification

45. A licence may be cancelled or suspended at will if—

a. Government orders so verbally

b. The conditions of licence provide for it

c. The licensee requests it

d. The police recommend it

46. Illegal transportation of liquor from a distillery by the licence holder may result in—

a. Warning only

b. Fine only

c. Suspension or cancellation of licence

d. No action

47. What is the subject matter of Section 23 of the Jammu and Kashmir Excise Act, 1958?

a. Grant of licences

b. Testing instruments requirement for licensees

c. Appeals procedure

d. Duty exemption

48. Section 23 applies to which persons?

a. Only importers of liquor

b. Only transporters of liquor

c. Persons who manufacture or sell country liquor under a licence

d. All citizens

49. Licensees must supply themselves with prescribed instruments for—

a. Bottling liquor

b. Testing strength of liquor

c. Storing liquor

d. Transporting liquor

50. Who directs which testing instruments must be kept by the licensee?

a. Deputy Commissioner

b. Police Officer

c. Commissioner

d. Court

51. Licensees must keep testing instruments—

a. Locked away permanently

b. In good condition

c. Only during inspections

d. Only at night

52. On requisition of an authorised Excise officer, the licensee must—

a. Close his shop

b. Submit accounts only

c. Measure or test liquor strength as required

d. Destroy liquor

53. The power to require testing of liquor strength can be exercised—

a. Only once a year

b. Only during renewal

c. At any time

d. Only with court permission

54. What is the subject matter of Section 24 of the Jammu and Kashmir Excise Act, 1958?

a. Grant of licences

b. Recovery of duties, taxes, fines and fees

c. Transport permits

d. Manufacture rules

55. Amounts payable under the Act may be recovered as if they were—

a. Civil damages

b. Criminal penalties

c. Arrears of land revenue

d. Bank loans

56. From whom may dues be recovered under Section 24?

a. Only the Commissioner

b. Only the Government

c. The person liable or his surety

d. Only courts

57. In case of default by a grantee or farmer, who may take the grant or farm under management?

a. Deputy Commissioner alone

b. Commissioner with Government approval

c. Police officer

d. District Judge

58. If a grant or farm is taken under management, it is done—

a. At Government expense

b. At public expense

c. At the risk of the defaulter

d. Without liability

59. The Commissioner may declare the grant or farm forfeited and—

a. Destroy it

b. Transfer it free of cost

c. Resell it at the risk and loss of the defaulter

d. Keep it permanently

60. When a grant or farm is under management, the Commissioner may recover dues from lessees or assignees as if they were—

a. Income tax arrears

b. Civil court decrees

c. Arrears of land revenue

d. Customs duties

61. What does Section 24-A of the Jammu and Kashmir Excise Act deal with?

a. Grant of licences

b. Consequences of non-payment of tax or dues

c. Manufacture of liquor

d. Import permits

62. Section 24-A applies when tax or other amount due under the Act is not paid within—

a. Six months only

b. One year

c. Specified time or three months from demand, whichever is earlier

d. Anytime

63. Who becomes liable to pay additional charges for non-payment?

a. Only Government officers

b. The licensee or person from whom it is due

c. Any citizen

d. Only transporters

64. The additional sum payable for delayed payment is—

a. 5% per year

b. 10% lump sum

c. 2% per month or part thereof

d. 1% per week

65. The additional 2% is calculated on—

a. Total assets

b. Tax or amount due

c. Salary

d. Profit only

66. The liability to pay the additional sum arises—

a. Only after court order

b. Automatically after delay

c. Only after notice from police

d. After licence renewal

67. What is the subject matter of Section 24-B?

a. Cancellation of licence

b. Refund of duty, tax, fine or fee wrongly paid

c. Transport rules

d. Manufacture of liquor

68. Section 24-B provides refund when an amount is paid—

a. Late

b. Voluntarily

c. Under protest

d. Which was not payable under the Act

69. The refunded amount shall include interest at the rate of—

a. 1% per month

b. 2% per month

c. 5% per annum

d. No interest

70. Interest on refund is calculated for the period of—

a. Litigation

b. Default

c. Assessment

d. Audit

71. If a person has recovered the amount from another person, refund shall be given to—

a. Government treasury

b. Original payer

c. The person from whom it was recovered

d. Commissioner only

72. If refund is mistakenly given to a person not entitled to it, the amount shall be recovered—

a. By civil suit only

b. As arrears of land revenue

c. By police action only

d. Through arbitration

73. What is the subject matter of Section 25?

a. Grant of licences

b. Powers to frame rules

c. Appeal provisions

d. Offences and penalties

74. Under Section 25, who may frame rules?

a. Commissioner

b. Magistrate

c. Government

d. Court

75. Rules may determine the number of licences to be granted in—

a. Any State

b. Any country

c. Any district or place

d. Any village only

76. Rules may regulate the number, size and description of stills used in—

a. Warehouses only

b. Distilleries

c. Police stations

d. Courts

77. The Government may prescribe instruments for testing—

a. Water

b. Oil

c. Liquor

d. Milk

78. Clause (cc) relates to procedure for regulating vending of country liquor through—

a. Tender

b. Auction

c. Lottery

d. Nomination

79. Rules may prescribe measures to be used for the sale of—

a. Petrol

b. Country liquor

c. Medicines

d. Milk

80. Rules may fix maximum or minimum prices of liquor or opium in—

a. Any court

b. Any office

c. Any local area

d. Any country

81. Rules may provide for warehousing of liquor and intoxicating drugs and their—

a. Destruction only

b. Removal and deposit

c. Sale only

d. Manufacture only

82. Rules may be made for inspection and supervision of stills, distilleries and—

a. Schools

b. Private warehouses and breweries

c. Banks

d. Hospitals

83. Rules may regulate management of public distilleries established under—

a. Section 10

b. Section 13

c. Section 18

d. Section 22

84. Rules may place growth of poppy or hemp plant under—

a. Ban only

b. Supervision and control

c. Auction only

d. Court order only

85. The Government may prohibit use of articles deemed—

a. Expensive

b. Imported

c. Noxious or objectionable

d. Rare

86. Rules may provide for grant of batta to witnesses summoned before—

a. Police constable

b. Magistrate or Deputy Commissioner

c. Clerk

d. Panchayat

87. Rules may regulate powers of Excise Department officers to—

a. Arrest judges

b. Summon witnesses

c. Conduct elections

d. Issue passports

88. Clause (ll) deals with prescribing and limiting powers and duties of—

a. Judges

b. Police inspectors

c. Excise and Taxation Officers

d. Advocates

89. Rules may provide for disposal of—

a. Government lands

b. Confiscated articles and proceeds

c. Court files

d. Vehicles only

90. Rewards may be granted to officers or persons assisting in—

a. Elections

b. Detection or conviction of offences under the Act

c. Trade promotion

d. Census

91. Clause (o) empowers rules to be framed generally to—

a. Amend Constitution

b. Override courts

c. Carry out provisions of the Act or related laws

d. Cancel licences automatically

92. ) What power is granted under Section 26?

a. Power to arrest without warrant

b. Power to issue search warrant

c. Power to impose tax

d. Power to grant bail

93. Who may issue a search warrant under Section 26?

a. Only Police Officer

b. Only Commissioner

c. Magistrate or Deputy Commissioner

d. Excise Inspector only

94. A search warrant may be issued upon information given by—

a. Any citizen only

b. Excise Officer, Police Officer, or other person

c. Judge only

d. Lawyer only

95. Before issuing a warrant, the authority must—

a. Take oath from accused

b. Conduct inquiry as he thinks necessary

c. Obtain court decree

d. Take Government approval

96. A warrant can be issued if there is reason to believe that—

a. Tax is unpaid

b. Licence expired

c. An offence under the Act has been committed

d. Civil dispute exists

97. The purpose of issuing such warrant is to—

a. Punish accused immediately

b. Assist in detection of offence

c. Grant compensation

d. Cancel licence

98. Search warrant may be issued for search of—

a. Only liquor

b. Only drugs

c. Liquor, intoxicating drugs, or related materials/apparatus

d. Money only

99. Which of the following items may be searched under this section?

a. Still

b. Utensil

c. Implement or apparatus

d. All of the above

100. The items searched must relate to—

a. Civil dispute

b. Revenue collection only

c. Alleged offence under the Act

d. Personal property tax

101. What special power is granted under Section 27?

a. Power to issue licences

b. Power to search without warrant

c. Power to grant bail

d. Power to impose tax

102. Which officers are authorized to search without warrant?

a. Any police constable

b. Only Commissioner

c. Revenue Officer ≥ Naib-Tehsildar / Police Officer ≥ Sub-Inspector / Excise Officer ≥ Inspector

d. Any government servant

103. Such power can be exercised when the officer—

a. Receives written complaint only

b. Has reasons to believe an offence has been committed

c. Gets court order

d. Receives anonymous call

104. Warrantless search is allowed if obtaining a warrant would—

a. Delay investigation

b. Cost money

c. Be inconvenient

d. Likely allow offence to go undetected

105. Before conducting search without warrant, officer must—

a. Inform accused

b. Take permission from Government

c. Record reasons and grounds of belief

d. Take oath

106. Search without warrant may be conducted—

a. Only during daytime

b. Only during night

c. At any time day or night

d. Only office hours

107. Officer may seize items if he believes they are—

a. Valuable

b. Evidence in civil case

c. Liable to confiscation under the Act

d. Personally useful

108. Officer may detain and search persons found at the place if he believes they—

a. Are witnesses

b. Are government servants

c. Are guilty of offence under the Act

d. Refuse cooperation

109. After search, the officer may arrest a person found at the place if—

a. Person requests arrest

b. Officer thinks proper and has reason to believe guilt

c. Court orders instantly

d. Media demands

110. The prerequisite for exercising power under Section 27 is—

a. Written approval from Magistrate

b. Presence of two witnesses

c. Recorded reasons and belief of offence

d. Approval of Commissioner

111. What is the main subject of Section 28?

a. Grant of licences

b. Power to inspect places of manufacture and sale

c. Cancellation of permits

d. Appeal procedure

112. Who is authorized to exercise powers under Section 28?

a. Any government employee

b. Only Magistrate

c. Excise Officer ≥ Inspector rank or officer empowered by Government

d. Only Police Officer

113. Such officer may enter places of manufacture—

a. Only during daytime

b. Only with warrant

c. At any time day or night

d. Only after notice

114. Inspection of places where liquor is kept for sale may be done—

a. Only at night

b. Only when closed

c. Only during working hours of officer

d. During the time the place is open

115. Section 28 applies to places where manufacture is carried on by—

a. Any person

b. Licensed manufacturer

c. Unlicensed person

d. Transporter

116. Which of the following can the officer examine during inspection?

a. Only liquor bottles

b. Only accounts

c. Materials, stills, utensils, apparatus, liquor or intoxicating drugs

d. Only labels

117. The power to inspect storage places applies when—

a. Liquor is illegally stored

b. Liquor is kept for sale by licensed person

c. Liquor belongs to Government

d. Complaint is filed

118. Which of the following actions is NOT expressly mentioned in Section 28?

a. Measuring

b. Testing

c. Weighing

d. Destroying

119. Inspection powers under Section 28 extend to—

a. Only liquor

b. Only intoxicating drugs

c. Both liquor and intoxicating drugs

d. Neither

120. The purpose of inspection under Section 28 is primarily to—

a. Collect revenue

b. Ensure compliance with licence conditions and law

c. Punish offenders instantly

d. Issue new licences

121. What is the main subject of Section 29?

a. Grant of licences

b. Use of force for entry in case of resistance

c. Sale of liquor

d. Duty payment

122. Section 29 applies when an officer—

a. Wants to issue licence

b. Cannot otherwise make entry

c. Has completed inspection

d. Has seized goods

123. Which sections are referred to as the “last two preceding sections”?

a. Sections 26 & 27

b. Sections 27 & 28

c. Sections 25 & 26

d. Sections 28 & 29

124. If resisted, the officer may lawfully—

a. Leave immediately

b. File complaint only

c. Break open doors or windows

d. Seek public permission

125. The power to break open applies to—

a. Only outer doors

b. Only windows

c. Outer or inner doors or windows

d. Only gates

126. Besides breaking doors or windows, the officer may also—

a. Arrest owner immediately

b. Remove obstacles to entry

c. Cancel licence

d. Seal premises permanently

127. Section 29 grants power only if officer is—

a. Any government servant

b. Empowered under preceding sections

c. Private contractor

d. Complainant

128. The force allowed under Section 29 is—

a. Unlimited

b. Only verbal force

c. Reasonable force necessary for entry

d. Prohibited

129. The purpose of using force under Section 29 is to—

a. Punish occupants

b. Seize property

c. Gain lawful entry

d. Collect tax

130. Section 29 primarily supports enforcement of powers given in—

a. Licensing provisions

b. Duty provisions

c. Search and inspection provisions

d. Appeal provisions

131. What is the main subject of Section 30?

a. Grant of licences

b. Arrest and seizure without warrant

c. Tax collection

d. Appeal procedure

132. Under Section 30(1), who can arrest without warrant?

a. Only Magistrate

b. Only Police Inspector

c. Excise & Taxation Officer, Police Officer ≥ Head Constable, or empowered person

d. Any citizen

133. A police officer must be at least what rank to arrest under this section?

a. Constable

b. Head Constable

c. Sub-Inspector

d. Inspector

134. Arrest without warrant is allowed when a person is found committing an offence under—

a. Any law

b. Only Section 48

c. Sections 48, 50, or 50-A

d. Only Section 50-A

135. Officers may seize articles if they have—

a. Written complaint

b. Court order

c. Reason to believe they are liable to confiscation

d. Owner’s permission

136. The power of search extends to—

a. Only persons

b. Only vehicles

c. Persons and conveyances or containers

d. Buildings only

137. Which of the following can be searched under this section?

a. Boat

b. Vehicle

c. Animal carrying goods

d. All of these

138. The officer may detain a person if he—

a. Confesses guilt

b. Refuses to cooperate

c. Is reasonably suspected of carrying contraband

d. Requests detention

139. The term “article” liable to confiscation includes—

a. Only liquor

b. Only drugs

c. Liquor, drugs, or other relevant articles

d. Only packaging material

140. The basis required for arrest/search/seizure under Section 30 is—

a. Absolute proof

b. Suspicion without basis

c. Reasonable cause or belief

d. Court summons

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