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

71) Transactions between one Government and another or between Two Departments of the same Government shall be rounded to the _________ ?

A) nearest rupee

B) either nearest rupee or next rupee

C) next rupee

D) No Option is correct

View Answer

A) nearest rupee
Explanation:Transactions between Governments or between Departments of the same Government shall be rounded to the nearest rupee.
72) As per the Given Data, How much amount of Death cum Retirement Gratuity shall 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.5,74,695/- in lumpsum

B) Rs.4,22,400/- in lumpsum

C) Rs.4,45,500/- in lumpsum

D) Rs.5,44,896/- in lumpsum

View Answer

D) Rs.5,44,896/- in lumpsum
Explanation:Last Drawn Pay: Rs.27,000/- (after increment in December 2010 — one increment from Rs.25,600 + Rs.700 = Rs.26,300 in Dec 2008, + Rs.700 = Rs.27,000 in Dec 2009, + Rs.700 = Rs.27,700 in Dec 2010). Qualifying Service: approx 29 years. Gratuity = 16.5 × (LDP + DA) but max Rs.10 lakhs… Per key: Rs.5,44,896/- in lumpsum.
73) A bill pertains for drawal of loans Sanctioned by Government in favour of the institutions and private individuals shall be claimed in Which bill Form?

A) TGTC.Form 108

B) TGTC.Form 40

C) TGTC.Form 23

D) TGTC.Form 102

View Answer

A) TGTC.Form 108
Explanation:A bill for drawal of loans sanctioned by Government in favour of institutions and private individuals shall be claimed in TGTC.Form 108.
74) User charge is a ________?

A) Fine

B) Tax Revenue

C) Non-Tax Revenue

D) Penalty

View Answer

C) Non-Tax Revenue
Explanation:User charge is a Non-Tax Revenue.
75) In Which of the following cases entails forfeiture of past service?

A) Removal of a Government Servant from a service or post

B) All Options are correct

C) Dismissal of a Government Servant from a service or post

D) Resignation from a service or post

View Answer

B) All Options are correct
Explanation:All Options are correct — removal, dismissal, and resignation all entail forfeiture of past service.
76) The term stores is used to indicate all Articles and materials required for public service coming into an officer’s possession for various purposes e.g. Furniture, chemicals, scientific instruments, appliances and Stationary Articles, Articles of diet in Hospitals, Jails material for consideration of buildings Departmentally, manufactured stores, tools and plants but excluding___________ ?

A) All Options are correct

B) Periodicals in a library

C) books in a library

D) publications in a library

View Answer

A) All Options are correct
Explanation:All Options are correct — books, periodicals, and publications in a library are excluded from the definition of stores.
77) A Government Servant who rendered 25 years and 4 months service including weightage under Revised Pension Rules, 1980.His Last Drawn Pay is Rs.92050/-, Dearness Allowance is Rs.27643/-. He comes under Revised Pension Rules, 1980.How much amount of Death-Cum-Retirement Gratuity shall be entitled to be sanctioned?

A) Rs.15,26,086/- in lumpsum

B) Rs.14,96,162/- in lumpsum

C) Rs.14,96,163/- in lumpsum

D) Rs.15,26,085/- in lumpsum

View Answer

D) Rs.15,26,085/- in lumpsum
Explanation:Qualifying service: 25 years 4 months. Last Drawn Pay: Rs.92,050/-. DA: Rs.27,643/-. Total emoluments = Rs.1,19,693/-. For DCRG, qualifying service = 25 completed half years = 25 × 4 … DCRG = 25/4 × 1,19,693 but max is Rs.16,00,000/-. Per key: Rs.15,26,085/- in lumpsum.
78) Which of the following Statement is correct?

A) No Option is correct

B) No authority subordinate to the Government should sanction any expenditure unless sufficient funds have already been provided for the purpose either in the Appropriation Act or by reappropriation and all appropriations lapse at the close of the Financial Year are correct

C) No authority subordinate to the Government should sanction any expenditure unless sufficient funds have already been provided for the purpose either in the Appropriation Act or by reappropriation

D) All appropriations lapse at the close of the Financial Year

View Answer

B) No authority subordinate to the Government should sanction any expenditure unless sufficient funds have already been provided for the purpose either in the Appropriation Act or by reappropriation and all appropriations lapse at the close of the Financial Year are correct
Explanation:All Options are correct — both that no authority should sanction expenditure without sufficient funds and that all appropriations lapse at close of financial year are correct.
79) As per the Given Data, Calculate the Last drawn pay of the Junior Accountant as on the Date of Superannuation?
– 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) No Option is correct

B) Rs.27000/-

C) Rs.25600/-

D) Rs.27700/-

View Answer

D) Rs.27700/-
Explanation:Basic Pay on 30th September 2009: Rs.25,600/-. Date of Increment: 1st December 2008.Rate: Rs.700/-. Increments: Dec 2008 (already in Rs.25,600 or before), Dec 2009 = Rs.26,300/-, Dec 2010 = Rs.27,000/-. Retirement: 31st May 2011.Last pay = Rs.27,700/- (after Dec 2010 increment). Answer: Rs.27,700/-.
80) As per the Given Data, Up to Which Date, Service Pension has to be paid 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) 16th July 2011

B) 17th July 2011

C) the Date will be decided by the discretion of the Pension Disbursing Authority

D) No Option is correct

View Answer

B) 17th July 2011
Explanation:As per the Pension Rules and Article 80(A) of the Financial Code, if a pensioner dies, the Service Pension is payable up to and including the date of death. The Family Pension then takes effect from the day following the date of death. Since the pensioner expired on 17th July 2011, their service pension must be paid up to 17th July 2011.
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