Daily MCQs – 4th Nov 23

Q1. Consider the following statements:

1. Direct tax is a tax where the incidence and impact of taxation fall on the same entity.
2. Direct taxes are generally considered to be more progressive than indirect taxes.
3. Direct taxes are typically levied on consumption.

How many of the above statements are correct?

(a) Only one

(b) Only two

(c) All three

(d) None

Answer: (b)

Explanation:

Statements 1 is correct: Direct tax is a type of tax where the incidence and impact of taxation fall on the same entity.In the case of direct tax, the burden can’t be shifted by the taxpayer to someone else.

Statements 2 is correct: Direct taxare generally considered to be more progressive than indirect taxes, means the tax obligation increases in proportion to an individual’s or entity’s income.

Statement 3 is incorrect: Direct taxes are typically levied on income, wealth, or property, not on consumption.Income tax, corporation tax, property tax, inheritance tax and gift tax are examples of direct tax.

 

Q2. Which of the following statements regarding Procedure established by Law are correct?

1. Our constitution makers adopted this provision from the American Constitution.
2. Doctrine extends protection to an individual against arbitrary action of the executive and not of legislature.
3. The protection under this provision of Article 21 is available to both citizens and non-citizens.

Choose the correct option using the codes given below:

(a) 1 and 2 only

(b) 2 and 3 only

(c) 1 and 3 only

(d) 1, 2 and 3

Answer: (b)

Explanation:

Statements 1 is incorrect: The doctrine of Procedure established by Law originated under the English constitution under which the courts are provided with restricted powers. Our constitution makers adopted this provision from the Japanese Constitution.

Statements 2 and 3 are correct: Article 21 declares that no person shall be deprived of his life or personal liberty except according to procedure established by law. This right is available to both citizens and non-citizens.If a person is arrested/detained or deprived of his life of personal liberty, the court will apply the following 3 tests to determine whether the detention or deprivation is valid:

• Whether there exists any law that authorize the state to deprive an individual of his life and liberty.
• Whether the legislature that enacted thelaw had the competence to enact such a law.
• Whether the procedures laid down by the law were followed.

If all the 3 tests are found to be valid, the court will not apply any more tests to examine whether the law in question in itself if fair, just or reasonable. Even if the court finds the law to be arbitrary or oppressive, it won’t declare the law as invalid and extend protection to the individual.Thus, the doctrine relies more on the good sense of legislature and strength of public opinion the country and extends protection to an individual against arbitrary action of the executive and not of legislature.

However, in Menaka case (1978), the Supreme Court widened the interpretation of the Article 21 and ruled that the right to life and personal liberty of a person can be deprived by a law provided the procedure prescribed by that law is reasonable, fair and just. In other words, it has introduced the American expression ‘due process of law’.

 

Q3. With reference to Hoysala Temples architecture, consider the following statements:

1. Hoysala architecture combines Dravidian, Vesara, and Nagara styles of temple architecture.
2. A distinctive feature of Hoysala temples is that sculptors and masons left their names and sometimes additional details on the temple structures, providing historical insights into the craftsmen behind these remarkable creations.
3. Hoysala temples are typically made of brick, while other South Indian temples are typically made of stone.

Which of the statements given above are correct?

(a) 1 and 2 only

(b) 2 and 3 only

(c) 1 and 3 only

(d) 1, 2 and 3

Answer: (a)

Explanation:

Statement 1 is correct: Hoysala architecture combines three distinct architectural styles – mainstream Dravidian architecture (seen in Pallava and Chola temples), Vesara style (a variant of Dravida style from Chalukya and Rashtrakuta temples), and North Indian Nagara style. This blend of styles was influenced by the Hoysalas military expeditions to different regions, bringing in diverse artistic influences.

Statement 2 is correct:A unique aspect of Hoysala temples is that artisans often inscribed their names and additional details on the temple structures, offering historical insights into the creators of these remarkable works.

Statement 3 is incorrect: Hoysala temples are typically made of soapstone, which is a soft stone that is easy to carve.

 

Q4. With reference to OSIRIS-REx Mission, consider the following statements:

1. It is a NASA robotic spacecraft that visited and collected samples from the near-Earth asteroid Bennu.
2. It is the first U.S. mission to collect a sample from an asteroid and return it to Earth.

Select the correct answer from the codes given below:

(a) 1 only

(b) 2 only

(c) Both 1 and 2

(d) Neither 1 nor 2

Answer: (c)

Explanation:

Statement 1 is correct:OSIRIS-REx stands for Origins, Spectral Interpretation, Resource Identification, Security, Regolith Explorer. The mission was launched by NASA in 2016.It is a NASA robotic spacecraft that visited and collected samples from the near-Earth asteroid Bennu.

Statement 2 is correct:It is the first U.S. mission to collect a sample from an asteroid and return it to Earth.

 

Q5.Consider the following statements:

1. e-Samiksha is a real time online system for monitoring and follow-up action on the decisions taken by the Government at the apex level in respect of implementation of important Government programmes/projects.
2. Mission Karmayogi is an initiative for the government to engage with experts, intellectuals from industry and academic institutions to exchange experiences relating to e-Governance initiatives.

Select the correct answer from the codes given below:

(a) 1 only

(b) 2 only

(c) Both 1 and 2

(d) Neither 1 nor 2

Answer: (a)

Explanation:

Statement 1 is correct: e-Samiksha is a real time online system for monitoring and follow-up action on the decisions taken by the Government at the Apex level in respect of implementation of important Government programmes/projects.

Statement 2 is incorrect: Mission Karmayogi is part of National Programme for Civil Services Capacity Building (NPCSCB). It aims to build a future-ready civil service with the right attitude, skills and knowledge which is aligned to the vision of New India.