1. Which of the following is correct about Excise duty?

(a) Central Excise duty is not subsumed in GST.

(b) Excise duty is a kind of indirect tax.

(c) Changing Excise duty on products will have no impact on inflation.

(d) None of the above

 

Explanation:Option (b) is correct

Excise duty is a form of tax imposed on goods for their production, licensing and sale. An indirect tax paid to the Government of India by producers of goods, excise duty is the opposite of Customs duty in that it applies to goods manufactured domestically in the country, while Customs is levied on those coming from outside of the country.

 

At the central level, excise duty earlier used to be levied as Central Excise Duty, Additional Excise Duty, etc. However, the Goods and Services Tax (GST), introduced in July 2017, subsumed many types of excise duty. Today, excise duty applies only on petroleum and liquor.

 

Source:

https://www.thehindu.com/business/govt-collects-101-lakh-cr-from-excise-241-lakh-cr-from-income-tax-in-q1/article35413913.ece#:~:text=The%20government%20has%20collected%20over,Finance%20Ministry%20said%20on%20Monday.&text=In%202020%2D21%2C%20the%20mop,over%20%E2%82%B9%203.89%20lakh%20crore.

https://www.business-standard.com/about/what-is-excise-duty

 

  1. “Adjusted Gross Revenue (AGR)”, a term recently in news, is most closely related to?

(a) Crude oil import

(b) Revenue generated by taxing earnings of social media companies from advertisements.

(c) Telecom sector

(d) Domestic defence manufacturing.

 

Explanation: Option (c) is correct

Adjusted Gross Revenue (AGR) is the usage and licensing fee that telecom operators are charged by the Department of Telecommunication.

 

The Supreme Court is hearing pleas made by telecom majors such as Vodafone-Idea and Bharti Airtel for a chance to place their grievances about “arithmetical errors” in the calculation of Adjusted Gross Revenue (AGR) dues before the Department of Telecom (DoT).

 

Source:

https://www.thehindubusinessline.com/economy/sc-reserves-order-on-airtel-voda-idea-plea/article35413043.ece

https://www.utkaltoday.com/calculate-adjusted-gross-revenue/

 

  1. Which of the following is/are correct about the Juvenile Justice (Care and Protection of Children) Act, 2015?
  2. The Act mandates setting up Juvenile Justice Boards and Child Welfare Committees in every district.
  3. Central Adoption Resource Authority (CARA) is given the status of a statutory body.

 

Select the correct answer using the code given below:

(a) 1 only

(b) 2 only

(c) Both 1 and 2

(d) Neither 1 nor 2

 

Explanation:

The Juvenile Justice (Care and Protection of Children) Act, 2015 seeks to achieve the objectives of the United Nations Convention on the Rights of Children as ratified by India on December 11, 1992. It specifies procedural safeguards in cases of children in conflict with law.

 

Some provisions:

 

Statement 1 is correct: Clarity in powers, function and responsibilities of Juvenile Justice Board (JJB) and Child Welfare Committee (CWC); clear timelines for inquiry by Juvenile Justice Board (JJB); The Act mandates setting up Juvenile Justice Boards and Child Welfare Committees in every district. Both must have at least one woman member each.

 

Statement 2 is correct: To streamline adoption procedures for orphan, abandoned and surrendered children, the existing Central Adoption Resource Authority (CARA) is given the status of a statutory body to enable it to perform its function more effectively.

 

Source:

https://www.thehindu.com/todays-paper/protecting-children-a-priority-centre-tells-hc/article35417545.ece

https://vikaspedia.in/education/child-rights/juvenile-justice-care-and-protection-of-children-act-2015

 

  1. Which of the following is/are among the fundamental rights of citizens in India?
  2. Right to speedy trial
  3. Right to marry a person of choice
  4. Right to propagate one’s religion

 

Select the correct answer using the code given below:

(a) 1 and 2 only

(b) 2 only

(c) 1 and 3 only

(d) 1, 2 and 3

 

Explanation: Option (d) is correct

The Bombay High Court said “speedy trial is a fundamental right”, highlighting the issue of people languishing in prisons waiting for the trial to begin.

 

Article 25 of the Constitution grants a fundamental right to propagate religion.

 

The Karnataka high court has said that the right to marry a person of choice is a fundamental right.

 

Source:

https://www.thehindu.com/news/national/hc-for-how-many-years-will-people-languish-in-jail-without-trial/article35404056.ece

 

  1. Prakash singh case, 2006 is most closely related to?

(a) Judicial Reform

(b) Parliamentary reform

(c) Police Reform

(d) Local governance related reforms

 

Explanation:Option (c) is correct

What is the SC’s Prakash Singh judgment on police reforms?

Prakash Singh, who served as DGP of UP Police and Assam Police besides other postings, filed a PIL in the Supreme Court post retirement, in 1996, seeking police reforms. In a landmark judgment, the Supreme Court in September 2006 had directed all states and Union Territories to bring in police reforms. The ruling issued a series of measures that were to be undertaken by the governments to ensure the police could do their work without worrying about any political interference.

 

Source:

https://www.thehindu.com/opinion/op-ed/a-more-humane-police-force/article35414663.ece

https://indianexpress.com/article/explained/explained-2006-sc-ruling-police-reforms-states-circumvent-influence-postings-7251526/