University of Pune 2009 LL.M GENERAL PRINCIPLES AND CONSTITUTIONAL SCHEMES RELATING TO TAXATION (2006 Pattern) - Question Paper
Total No. of Questions : 8] [Total No. of Printed Pages : 1
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LL. M. ( Semester - III ) Examination - 2009
LW - 912 : GENERAL PRINCIPLES AND CONSTITUTIONAL SCHEMES RELATING TO TAXATION
(2006 Pattern)
Time : 3 Hours] [Max. Marks : 60
Instructions :
(1) Answer any four questions.
(2) All questions carry equal marks.
Q.1) In achieving social justice, is taxation an instrument of Social Change. Explain in detail.
Q.2) Trace Growth and Development of Direct Taxes in India. Critically evaluate changes made in the last five budgets.
Q.3) Critically evaluate Doctrine of Promissory Estoppel as applicable to tax laws.
Q.4) Explain doctrine of pith and substance as applicable to tax laws. How has judiciary contributed to the tax jurisprudence through application of this doctrine ?
Q.5) How will you distinguish between Tax and Fees ? What principles have been laid down by judiciary regarding this distinction ?
Q.6) Write a critical note on :
(a) Exemption from Taxes on Electricity
(b) The property and income of the State shall be exempt from tax.
Q.7) Critically examine doctrine of mutual exemption from taxes. Is it applicable in India ?
Q.8) What are the cannons of Taxation ? Examine these in light of Indian Tax Regime.
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