Departmental Test EOT 141 Previous Papers with Answers 2025 November | APPSC TGPSC EOT 141 Question Papers

91) Every Head of the Department should submit annually to_________a Statement showing all remissions Which were Sanctioned by himself or by other competent authorities under his control during the preceding Administrative year?

A) No Option is correct

B) Government

C) Accountant General

D) Director of Treasuries and Accounts

View Answer

C) Accountant General
Explanation:Every Head of Department should submit annually to the Accountant General a statement showing all remissions sanctioned during the preceding administrative year.
92) As per the Given Data, For Sanction of commuted value of Pension is Medical Examination required?
– The Date of Birth of a Senior Accountant who is working in the Treasuries and Accounts Department is 1st January 1964.
– As on the Date of Retirement on Superannuation his Last Drawn Pay is Rs.85240/-
– As on the Date of Retirement Disciplinary Proceedings are pending against him
– As on the Date of Retirement Dearness Allowance is 30.03 percent on Basic Pay
– After retirement the disciplinary proceedings are concluded/settled on 31st July 2025 and case has been concluded/settled in favour of him i.e exonerated.
– He was expired on 31st August 2025 and he left the following family members Son aged of 26 years. Unmarried Daughter of 23 years, Son aged of 21 years who are totally depend on deceased employee/Service Pensioner
– He applied to commute his 40 percent of Service Pension as on 31st August 2026
– He rendered 28 years of qualifying service excluding weightage under Rule 29 of Revised Pension Rules 1980

A) No Option is correct

B) It depends on the discretion of the pension sanctioning authority

C) Yes, it is required

D) No not required

View Answer

D) No not required
Explanation:The commutation applied for is on 31st August 2026, i.e., within one year from date of retirement (31st December 2023). Since the application is within one year and the pensioner is deceased (expired 31st August 2025), the commutation is being applied by family. Per rules, No medical examination is not required since it is within one year of retirement. Answer: No, not required.
93) How many minimum numbers of years of service are required to sanction Enhanced Family pension to the eligible family members of Government Servant after his death?

A) 33 years excluding weightage

B) 7 years

C) 33 years including weightage

D) 5 years

View Answer

B) 7 years
Explanation:A minimum of 7 years of service is required to sanction Enhanced Family Pension to eligible family members.
94) In the revised classification how many digits code number is assigned to minor head of accounts?

A) two

B) three

C) four

D) five

View Answer

B) three
Explanation:In the revised classification, a three-digit code number is assigned to the minor head of accounts.
95) To whom the verification of stores should never be entrusted?

A) to the custodian, the ledger-keeper or the accountant responsible for the stores to be verified, or to a nominee of, or a person employed under, the custodian, the ledger-keeper or the accountant.

B) to a low-paid subordinate

C) to anyone who is not conversant with the classification and nomenclature of the particular class of stress to be verified and the connected technique.

D) All Options are correct

View Answer

D) All Options are correct
Explanation:All Options are correct — verification of stores should never be entrusted to the custodian/ledger-keeper, a low-paid subordinate, or someone not conversant with nomenclature.
96) Which Treasury Rule gives power to Treasury officer may correct an arithmetical inaccuracy or an obvious mistake in any bill presented to him for payment, but shall intimate the drawing officer any correction Which he makes.?

A) T.R.27

B) T.R.25

C) T.R.26

D) T.R.24

View Answer

C) T.R.26
Explanation:T.R.26 gives power to the Treasury Officer to correct arithmetical inaccuracies or obvious mistakes in bills while intimating the drawing officer.
97) A Statement giving particulars of posts in each permanent and temporary establishment (both Gazetted and Non-Gazetted) the Sanctioned monthly pay and allowances attached to the posts that will be drawn on the 1st April following and number of officers at each rate of pay of whom provision will be made in the Departmental estimates is called as ________ ?

A) Letter of credit

B) Number Statement

C) Public Account

D) Head of Account

View Answer

B) Number Statement
Explanation:A statement giving particulars of posts, sanctioned pay and allowances, and number of officers at each rate of pay for Departmental estimates is called Number Statement.
98) As per the Given Data, How much commutation value of pension has to be sanctioned to the Junior Accountant?
– Date of Birth of Junior Accountant is 1st May 1953
– Retirement age is 58 years
– Date of Appointment in Government service is 23rd April 1980
– His Basic Pay as on 30th September 2009 is Rs.25600/-
– His Date of Increment is 1st December 2008
– His rate of Increment is Rs.700/-
– He availed 250 days of Earned Leave, 200 days of Half Pay Leave, 200 days commuted Leave, 40 months E.O.L. on Medical grounds, and 48 months E.O.L. on Private affairs during his entire service.
– from 1st July 1990 to 30th June 1991 he was suspended and the period of suspension shall not treated as Duty
– DA percent as on the Date of retirement is 29 percent
– He was expired on 17th July 2011
– He commuted 40 percent of Service Pension
– He had 24 years of unmarried daughter and 20 years of son both are totally depend on the Government Servant
– Commutation value on 62 years is 8.093
– Commutation value on 59 years is 8.371
– Commutation value on 61 years is 8.194

A) Rs.5,42,441/-

B) Rs.5,42,440/-

C) Rs.5,24,426/-

D) Rs.5,24,427/-

View Answer

B) Rs.5,42,440/-
Explanation:Last Drawn Pay: Rs.27,000/- (calculated above). Service Pension = \frac{QS}{66} \times LDP. Commuted Pension = 40% of Service Pension. Commutation Value at age 59 = 8.371 (retirement at 58, commutation within 1 year). Commutation amount = Commuted Pension × 12 × Commutation Factor. Per key: Rs.5,42,440/-.
99) As per Article 311 of Indian Constitution Which of the following Statement is true?

A) no person who is a member of a Civil Service of the Union or an All-India Service or a Civil Service of a State or holds a Civil Post under the Union or a State shall be dismissed or removed by an authority subordinate to that by Which he was appointed and no such person as aforesaid shall be dismissed or removed or reduced in rank except after an enquiry in Which he has been informed of the charges against him and given a reasonable opportunity of being heard in respect of those charge are true

B) no person who is a member of a Civil Service of the Union or an All-India Service or a Civil Service of a State or holds a Civil Post under the Union or a State shall be dismissed or removed by an authority subordinate to that by Which he was appointed

C) no such person as aforesaid shall be dismissed or removed or reduced in rank except after an enquiry in Which he has been informed of the charges against him and given a reasonable opportunity of being heard in respect of those charge.

D) No Option is correct

View Answer

A) no person who is a member of a Civil Service of the Union or an All-India Service or a Civil Service of a State or holds a Civil Post under the Union or a State shall be dismissed or removed by an authority subordinate to that by Which he was appointed and no such person as aforesaid shall be dismissed or removed or reduced in rank except after an enquiry in Which he has been informed of the charges against him and given a reasonable opportunity of being heard in respect of those charge are true
Explanation:Both statements of Article 311 are true — no Civil Servant shall be dismissed by a subordinate authority, and no dismissal/removal/reduction in rank without an enquiry giving reasonable opportunity to be hearD.Answer: All Options in A are true (Option A = both statements).
100) Who are the following persons classified and showed in the Category II to receipt Family pension under Rule 50 under Revised Pension Rules, 1980?

A) Widowed daughter / Divorced daughter who is totally depend on the Government Servant

B) Unmarried daughter aged 22 years and totally depend on the Government Servant

C) Persons mentioned at Unmarried daughter above 25 years of age and totally depend on the Government Servant and Widowed daughter / Divorced daughter who is totally depend on the Government Servant

D) Unmarried daughter above 25 years of age and totally depend on the Government Servant

View Answer

C) Persons mentioned at Unmarried daughter above 25 years of age and totally depend on the Government Servant and Widowed daughter / Divorced daughter who is totally depend on the Government Servant
Explanation:Category II for Family Pension under Rule 50 includes persons mentioned as unmarried daughter above 25 years of age who are totally dependent AND Widowed daughter/Divorced daughter who is totally dependent on the Government Servant.
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