Which of the following is a tax which can be collected only by the state?

This question was previously asked in
UP Police SI (दरोगा) Previous Paper 9 (Held On: 12 Dec 2017 Shift 3)
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  1. Land Revenue
  2. Custom duty
  3. Surcharge on income tax
  4. Tax on capital value of assets of individuals and companies

Answer (Detailed Solution Below)

Option 1 : Land Revenue
Free
UP Police SI (दरोगा) Official PYP (Held On: 2 Dec 2021 Shift 1)
160 Qs. 400 Marks 120 Mins

Detailed Solution

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The correct answer is Land Revenue.

Key Points

  • Land Revenue is the tax that can be collected only by the state.
  • The tax is levied and collected by the State government.
  • The tax base is the market value of the land.
  • The market value, once determined, is applicable for a minimum period of 5 years and a maximum of 10 years.
  • The rate of tax varies from 0.5 percent to 1 percent depending on the value of the land.

Additional Information

  • The customs duty is a kind of tax levied on imports by customs authorities of a particular country to raise revenue and protect the domestic industry from competitors abroad.
  • The custom duty falls under the Central Board of Indirect Taxes which is responsible for all kinds of indirect taxes. 

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