KFC ONLINE TEST : No. 2

KERALA FINANCIAL CODE: TEST PAPER No. 2

ONLINE TEST

CHAPTER II: RECEIPTS, THEIR COLLECTION AND CHECK

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1. In the following which item is Government revenue :
   1.   State taxes and duties
   2.   The charges made for supplying water from Government sources
   3.   The other fees for service rendered
   4.   All of the above
2. What are the responsibilities of a Departmental Controlling Officer in regard to collection of revenue?
   1.   Closely watches the progress of revenue collection under his control and reviews the recoveries made against the demands.
   2.   Closely watches whether any excess collection of revenue
   3.   Prompt refund of excess revenue collected
   4.   To write off irrecoverable revenue
3. In which Article of the K.F.C deals with the duties and responsibilities of a Government servant deals with the collection of revenue?
   1.   Article 3
   2.   Article 4
   3.   Article 5
   4.   Article 6
4. Irrecoverable arrears of Revenue due to Government shall be :
   1.   Ignored
   2.   Reported to Government
   3.   Written off with proper sanction of Government
   4.   Kept it pending
5. The daily collection of each officer should be remitted into the Treasury
   1.   Once in ten days
   2.   Once in a month
   3.   Once in two days
   4.   The next working day
6. Due to the distance from treasury, a departmental officer remitted daily collection once a month
   1.   He has to remit the collection on next working day
   2.   His action is as per rules
   3.   He has to remit once in a week on the last working day
   4.   He has to remit once in a year
7. The departmental revenue accounts should not be compiled from the returns prepared by the :
   1.   Accountant General
   2.   Departmental officer
   3.   Treasury
   4.   Bank
8. Revenue collected in one district on account of another should be credited in the treasury account of the ...........
   1.   District to which it is due
   2.   Receiving district under the appropriate head of account and the fact intimated to the appropriate departmental officer
   3.   Both districts
   4.   None of the districts but to that of the State
9. In regard to the Revenue collected, the important monthly statement to be submitted to the Departmental Controlling Officer is :
   1.   Certificate of Reconciliation
   2.   Revenue Receipt Statement verified and signed by the Treasury Officer.
   3.   Demand, Collection and Balance Statement
   4.   Reports on the progress of reconciliation
10. Every ................... should obtain regular accounts and returns from his subordinates for the amounts realized by them and paid into Treasury and consolidate the figures in a register:
    1.   Treasury Officer
    2.   Drawing and Disbursing Officer
    3.   Departmental Controlling Officer
    4.   Inspecting Officer
11. Certificate of reconciliation should be sent by departmental Chief Controlling Officer to the Government in the Finance Department on:
    1.   31st December and 30th June every year
    2.   30th September and 31st March every year
    3.   31st January and 31st July every year
    4.   30th April and 31st October every year
12. To whom should the Chief Controlling Officer furnish the certificate of reconciliation in respect of receipts?
    1.   Revenue Department
    2.   Govt. in the Finance Department
    3.   Chief Minister
    4.   Treasury Officer
13. The Chief Controlling Officer should get reports on the progress of reconciliation work in respect of departmental receipts from their Subordinate Controlling Officers with the required certificate
    1.   Quarterly
    2.   Monthly
    3.   Half yearly
    4.   Yearly
14. Collection Register is to be checked in comparison with the counterfoil of receipts and the inspecting officer should see that the amount shown as collected agrees with total of the chalans and cash :
    1.   to be recovered
    2.   in the hands of the Govt. Servant
    3.   in bank
    4.   paid to treasury
15. Heads of Departments in charge of important sources of revenue should keep the ...............fully informed of the progress of collection of revenue under their control and a comparison with the budget estimates.
    1.   Accountant General
    2.   Chief Secretary
    3.   Planning Department
    4.   Finance Department
16. The responsibility for recovering rent in respect of the buildings in charge of PWD which are used wholly or partially as residences.
    1.   The Treasury Officer
    2.   Disbursing Officer
    3.   Local Body
    4.   Executive Engineer, PWD
17. The responsibility for recovering rents of Government buildings in charge of departments other than P.W.D rest mainly on
    1.   Executive Engineer of the P.W.D Division
    2.   Concerned District Collector
    3.   Concerned Departmental Officers
    4.   None of the above
18. In the case of buildings in charge of PWD, the Drawing Officer should furnish to the Executive Engineer concerned a statement in Form 1(A) not later than :
    1.   5th of every month
    2.   7th of every month
    3.   10th of every month
    4.   15th of every month
19. The rent of a Government residential building should be revised when any change of emoluments is noted by :
    1.   The Disbursing Officer
    2.   The Controlling Officer
    3.   The Ex. Engineer PWD (Building Division)
    4.   The Disbursing Officer or the Treasury Officer
20. The demand for the rent for the part of the month should be made at once, if a Government servant vacates a Government residence owing to his :
    1.   Departure
    2.   Transfer
    3.   Leave or retirement
    4.   Any of the above
21. Head of Department in charge of important sources of revenue should keep the _________ department fully informed of the collection of revenue under their control.
    1.   Revenue department
    2.   Treasury department
    3.   Administrative department
    4.   Finance department
22. The rent of each residential buildings should be recovered from the salary of the occupant on every month by the Disbursing Officer :
    1.   only on Demand Statement received from the Executive Engineer on every month
    2.   based on the existing Demand Statement of the Executive Engineer until another revised statement is received
    3.   in advance at a fixed rate on every month based on the declaration of the Government employee
    4.   based on the monthly statement of the Controlling Officer
23. From the following regarding a point raised by a tenant in respect of the amount to be recovered towards rent, which action of the Treasury Officer is in order ?
    1.   He has immediately given an intimation in the matter to the tenant
    2.   He has referred it to the Drawing Officer
    3.   He has referred it to the District Collector
    4.   He has referred it to the Accountant General.
24. If Govt. building is let to a Pensioner, rent shall be paid
    1.   after the close of the month
    2.   in advance
    3.   in two instalment in a month
    4.   in the form of security deposit
25. When any building or any land or other property belonging to the Govt. is let to a person not in the service of Govt., the full assessed rent for each month should always be recovered from him:
    1.   In advance .
    2.   In equal quarterly instalments
    3.   In lump early
    4.   In bimonthly instalments
26. The rent of a Government building, which is occupied by a retired Government employee shall be recovered :
    1.   In advance on every month
    2.   After the close of every month
    3.   At the beginning of each quarter
    4.   In lump, at the time of vacating the building
27. When a building belong to Govt. is let to a person who is in receipt of pension should be treated as a person :
    1.   Tenant
    2.   Not in the service of Government
    3.   Person in Govt. service
    4.   Pensioner
28. When no suitable Govt. building is available private building may be hired for public purposes with the sanction of Govt. The rent being paid by:
    
    1.   PWD
    2.   Department occupying it
    3.   The District Collector
    4.   The Tourism Department
29. When a private building is entirely used for office accommodation, the rent is wholly chargeable to :
    1.   Govt.
    2.   Municipal Tax
    3.   Income Tax
    4.   Building tax
30. When a private building is partly used for office purpose and partly for residential purposes, the rent is payable:
    1.   Fully by Govt.
    2.   Fully by the officer who is residing in a portion
    3.   Proportionate share by Government and occupant
    4.   Fully re-imbursed to the officer from the Government
31. A private building was hired for public purpose, 1/3 rd part of which was used by the Head of Office for residential purposes. Which of the following is true regarding the rent payable by the Government?
    1.   The entire rent is payable by the Government
    2.   2/3rd of the rent is payable by the Government
    3.   The rent payable by the Government should not exceed half of the total rent of the building
    4.   75% of the rent is payable by the Government
32. The Municipal Tax of a private building taken on rent for a Government office being paid by:
    1.   The Head of Office .
    2.   The Finance Department
    3.   The owner of the building
    4.   The Executive Engineer of the P.W.D. Division
33. Relating to the hire of private buildings for office accommodation which statement is correct.
    1.   Private buildings may be hired for public purpose without the sanction of the Government
    2.   The municipal tax of the building hired for the public purpose should be given by the Government
    3.   The municipal tax of the building and the land appertaining to it should be paid by the owner of the building
    4.   If the building is partly used for official purpose and partly for private purpose the municipal tax assessed is chargeable to private person
34. Rents recovered from officers sharing office-cum-residential accommodation in private buildings will be classified:
    1.   as the receipts of the departments concerned
    2.   as rent receipts as in the case of Government quarters
    3.   as the receipt of the P.W.D.
    4.   none of the above
35. Which department is responsible for collecting rent for Government buildings?
    1.   Revenue department
    2.   Finance department
    3.   Public works department
    4.   None of the above
36. Rent received from officers sharing office-cum-residence accommodation in private buildings will be classified as.........of the departments concerned.
    1.   Payments
    2.   Receipts
    3.   H.R.A.
    4.   Debt
37. Government has hired a private building and agreed to give 6 months rent in advances in the procedure is:
    1.   Irregular
    2.   Regular
    3.   3 months advance can be paid
    4.   None of the above
38. Rents recovered on account of buildings in charge of departments other than PWD should be treated as:
    1.   PWD receipts .
    2.   Common receipts
    3.   Departmental receipts
    4.   Miscellaneous receipts
39. When any building belonging to the Govt. is let to a person not in service of Govt. the full assessed rent for each month should always be recovered from him in
    
    1.   In advance
    2.   In equal quarterly instalments
    3.   In reply to: lump yearly
    4.   In reply to: bimonthly instalments
40. The responsibility for recovering rent of Govt. buildings in charge of the Forest Department due from Govt. servant rests mainly with:
    1.   With the AG
    2.   With the Treasury officer
    3.   With the Departmental officer concerned
    4.   With the Local body in which the Govt. the building is located at
41. Duties and responsibilities in realizing fine :
    1.   Art. 97, KFC Vol. 1
    2.   Para 84 KBM
    3.   Art. 23(a), KFC Vol. 1
    4.   Para 36 kbm
42. The Demand Collection Balance Statement in respect of fine levied by a Court of Law shall prepare in
    1.   Form No. 2
    2.   Form No. 5
    3.   Form No. 6
    4.   None of the above
43. The cash balance statements of Civil Courts and the half yearly fine statements of Criminal Courts will be certified by………….. before submission to the High Court.
    1.   Accountant General
    2.   Treasuries
    3.   Government Pleader
    4.   State Bank of India
44. The sale price of a Government publication has to be fixed at
    1.   100 % above the cost price
    2.   75 % above the cost price
    3.   50 % above the cost price
    4.   The cost price itself
45. The cost price of a Government publication is ₹200. As a general rule selling price is :
    1.   ₹300
    2.   ₹250
    3.   ₹220
    4.   ₹200
46. Which of the following is true regarding the normal rules of purchase and sales of articles by the Government ?
    1.   Government articles will be sold on credit basis normally
    2.   Government will not make any credit purchase of articles required for Government
    3.   No articles of Government will be sold on credit
    4.   No articles of Government shall be sold on credit except certain articles such as milk, milk products and manures
47. Which of the following is a correct action ?
    1.   A Government department sold milk on credit
    2.   An application for refund of hospital stoppages received after 18 months has been rejected
    3.   Expenditure was incurred by an officer, when sufficient funds were provided for the expenditure
    4.   A publication of a department was priced by the officer without on costing system
48. The following service is not received from the Motor Vehicles Department officers, on payment of fees:
    1.   Hire purchase endorsement
    2.   Tourist permits
    3.   Duplicate driving licence
    4.   Pollution Certificate
49. The estimated amount of charges to be incurred or cost of services to be rendered by the Government on account of local bodies should ordinarily be required to be paid.
    1.   Monthly
    2.   Quarterly
    3.   Annually
    4.   In advance
50. Amounts due to Government from local bodies shall be subject to recovery by ::
    1.   Written off
    2.   Paid into treasury urgently
    3.   Adjusted from advance sanctioned for payment
    4.   Adjustment from the grant-in-aid sanctioned for payment for Them
51. The register of special recoveries on miscellaneous amounts dues to Government are maintained by :
    1.   Finance Department
    2.   Accountant General
    3.   Administrative Department
    4.   Director of Treasuries
52. Contribution for leave and pensions of officers lent to foreign service are watched by:
    1.   Head of Office
    2.   Treasury Officer
    3.   Finance Department
    4.   Accountant General
53. The Accountant General maintains a register of special recoveries to enter miscellaneous amounts due to Government like:
    1.   Contributions from Municipalities towards the cost of establishment
    2.   Periyar lease money
    3.   Contributions for leave and pensions of officers lent to foreign service
    4.   All of the above
54. Refund of revenue is defined in :
    1.   Art. 46 KFC Vol.1
    2.   Para 35 KBM
    3.   Art.35 KFC Vol.1
    4.   Art.30, KFC. Vol.1
55. On receipt of an application for refund of revenue the officer:
    1.   Should trace out the original records of the receipt
    2.   Need not verify the claim with reference to the original records
    3.   Need not obtain sanction from competent authority
    4.   None of the above
56. Refund of revenue requires
    1.   Sanction from Treasury Officer
    2.   Sanction from Government
    3.   Sanction from Accountant General
    4.   Sanction from competent departmental officers.
57. How the double claim of refund of revenue is guarded against ?
    1.   To obtain a proper sanction from the competent authority before making payments
    2.   To keep a duplicate copy of the refund order, recording as “Duplicate” for future verification
    3.   To obtain a written declaration from the claimant, that he had not made the claim earlier
    4.   To record particulars of refund against the original receipt entry in the office records
58. Which of the following procedures is irregular, regarding refund of revenue?
    1.   Obtain sanction for refund from the competent authority
    2.   Verify the claim with reference to the original records.
    3.   Record the particulars of the refund on the counterfoil of the receipt
    4.   The original receipt given to the payer should be taken back and kept it in safe custody
59. An application for refund of revenue to be sanctioned ex-gratia should be considered only if it is received ____________ from the date of credit of revenue to Government.
    1.   One year
    2.   Two years
    3.   Three years
    4.   Four years
60. An application for a refund of revenue to be sanctioned ex-gratia should be rejected if it is received after............from the date of credit:
    1.   One year
    2.   6 months
    3.   3 months
    4.   10 months
61. Refunds of hospital stoppages recovered in excess from patients admitted to Govt. Hospitals are met from:
    1.   Office Expense of the hospital
    2.   Permanent advance of the Superintendent of the hospital concerned
    3.   Other receipts of the hospital
    4.   Undisbursed amounts of the hospital concerned
62. Rules on Refund of revenue is prescribed in :
    1.   Art. 290 KFC Vol. 1
    2.   Art. 30-32 KFC Vol. 1
    3.   Art. 35-37 KFC Vol. 1
    4.   Art. 42-47 KFC Vol. 1
63. Remission of revenue is explained in :
    1.   Art. 38, KFC Vol. 1
    2.   Art. 55 KFC Vol. 1 28 (5)
    3.   Para 49 KBM Vol.1
    4.   Art. 36 KFC Vol.1
64. Abandonment of claims of revenue without exhausting all avenues of recovery is called :
    1.   Write off
    2.   Remission of revenue
    3.   Waiver of revenue
    4.   Refund of revenue
65. “Remission of revenue” is the abandonment of claims of revenue arising from ......without exhausting all avenue of recovery
    1.   Taxation of Laws
    2.   Services rendered
    3.   Land revenue
    4.   All the above
66. Every Head of Department should submit annually to the Accountant General a statement showing the remissions of revenue sanctioned during the preceding financial year on or before
    1.   The 31st May
    2.   The 1st June
    3.   The 1st May
    4.   The 1st April
67. ............is the forsaking of recovery of overpayments and other similar claims without exploring all possible means of recovery :
    1.   Waiver of Revenue
    2.   Remission of Revenue
    3.   Refund of Revenue
    4.   Assessment of Revenue
68. A Statement showing the waivers of revenue sanctioned during the preceding financial year should be submitted by every Head of Department to the Accountant General on or before
    1.   The 31st January
    2.   The 1st March
    3.   The 1st June
    4.   The 1st April
69. Waiver of revenue is explained in :
    1.   Art. 49 KFC Vol. 1
    2.   Art. 132 KFC Vol.
    3.   Art. 38A KFC Vol. 1
    4.   Art. 36 KFC Vol. 1
70. It shall be the duty of C& AG of India to audit all receipts which are payable to
    1.   Consolidated Fund of India
    2.   Consolidated Fund of State
    3.   Union Territory having Leg : Assembly
    4.   All of the above