Examination R.NO.

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HIMACHAL PRADESH NATIONAL LAW UNIVERSITY SHIMLA

End-Term Examinations

Paper Code: LB-201 Subject: Law of Contract-I (General Principles and Specific Relief Act)
B.A./B.B.A. LL.B. 2nd Semester 22nd June, 2021
Time: 3 hours and 30 minutes (writing exam- 10:00 am -12:30 pm; scanning & uploading answer-sheet– 12:30
pm – 01:30 pm)

Maximum Marks: 75

Instructions:
Attempt any three questions from Section-A. Each question in Section-A carries five marks. Attempt any
three questions from Section-B. Each question in Section-B carries twenty marks.

SECTION-A (Short-Answer Type) (3x5=15Marks)

Q.1 Short Answer Type Questions:

(A) A by writing a letter to B offered to purchase his car for Rs. 80,000. He also said that he could
consider any higher price. B replied that he would not sell his car less that Rs. 1,00,000/-.
Therefore, A wrote a letter to B submitting that he would purchase the car for Rs. 1,00,000 but B
refused to sell his car to A. Is it a breach of contract? Decide with the help of relevant case laws.

(B) A is a female aged around 85 enfeebled by disease and old age is induced by her assistant
serving from last 20 years. She was in complete influence of her assistant B. As A was suffering
with multiple old age health problems B suggested her to transfer his property in his name in
preference to her legal heirs and in return he will continue assisting her during her lifetime. A
executes a gift deed in favour of ‘B’ but after two months of execution she wants to cancel the
gift deed on the ground of undue influence. Will she succeed? Explain with reference to
essentials of the relevant section and decided cases.

(C) Mr. X submitted his online application form on the last date of submission for the Public Service
Commission (PSC) online examination 2019 and paid a fee of Rs. 4000/- to the bank suggested
by the office of the PSC. Since it was last date due to over load on the server the transection
failed and could not generate the success status of transection accordingly he made multiple
transections and paid in total Rs. 12000/- for his one form. Mr. X approached the PSC for refund
of Rs. 8000/- but could not receive any information. Mr. X approached the bank to refund the
amount but bank did not reply for a month. Meanwhile Mr. X decided to filed a case against
bank. To recover the amount along with cost of suit and interest amount. The bank took the plea

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that Mr. X is not the party to the contract accordingly suit is not maintainable against them.
Decide.
(D) A contract to sell a residential plot size 40x50=2000 sq. ft to B. Later on, it turns out that A is the
owner of only 25x40= 1000 sq. ft area of plot and the remaining area belong to his brother C
who refuses to sell. The 1000 sq. ft area of plot is not necessary for use or enjoyment of the
remaining 1000 sq. ft of area not is to so importance for such use of enjoyment that its loss may
not be made good in money. Can a specific performance of the contract be granted? If yes, at
whose instance?

SECTION-B (Long-Answer/Descriptive/Analytical Type) (3x20=60Marks)

Q.2 “Sonu is a student of class 10th, his date of birth is 17th June 2005. He took a loan of Rs. 100000
@ 10% per annum interest from Nisha Jha to continue his study after death of his father on
2.5.2017. Nisha was aware about his personal and educational status. In the year 2020 Nisha Jha
demanded her loan amount as Sonu could not pay interest and principle amount. Discuss
contractual liability of Sonu under the Indian Contract Act, 1872 with the help of relevant case
law on following grounds:

a. Nature and effect of Sonu’s contract.

b. Restitution and restoration of benefits offered to Sonu Contract.

c. Applicability of Doctrine of Estoppel.

d. Unjust Enrichment or necessity under Quasi Contract.

Q.3 Mr. Chandu Sharma is suffering with serious heart ailment from last three years. He obtained a
Health Insurance Policy with a risk cover of Rs. 5,00,000/- on 1.1.2020. While filling the entries
of insurance form there was a question - “Are you suffering with any heart ailment”? Which he
didn’t answer, but he managed a health certificate from the doctor impanelled on the list of
Insurance Company.
On 1.6.2020 Mr. Chandu died due to heart attack, his wife claimed for insurance amount, which
the company refused. She filed a suit for the claim amount with interest @ 12% per annum.
At the other end the insurance company refused to make payments on various grounds. Decide.

Q.4 Mr. Shail deposited Rs. 50000/- with Gokul Marriage Garden, as advance against total amount
of Rs. 2,00,000/- for the marriage of his daughter Ms. Nikk scheduled on 2.4.2020. Meanwhile,
due to corona pandemic the state government decided to impose complete lockdown from 1st
April 2020 including ban on any marriage functions in marriage garden. As per SoP issued by
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the Govt. Mr. Shail had to hold all the functions of the marriage at his own residence with
maximum 20 people. Mr. Shail approached the owner of M/s Gokul Marriage Garden refund the
advance amount of booking but he refused by claiming that he reserved the dates only for Shail.
Decide and explain whether “doctrine of frustration” is really an aspect or part of the law
relating to discharge of contract by reasons of supervening impossibility or illegality of the act
agreed to be done. Critically analyse the above statement by referring to case laws.

Q.5 ‘A’ booked a luxury bus from M/s Patel Travels for the guests coming from abroad to attend the
engagement ceremony of his daughter. He invited about 50 guests and booked 15 rooms for his
guests coming from other cities. The Travel agency agreed to serve dinner in the bus as well as
ensure music performance by leading band in the city. An American singer was also allowed to
perform by the travel agency. The travel agent cancelled the contract just one day before the
engagement ceremony. ‘A’ was forced to arrange another bus with the contacts of his neighbor
and rearrange the transport of his out-station guests with some other travel agent at higher
charges. ‘A’ had to cancel the performance by Arabian troupe because of lack of space and
facilities but had to pay them anyway. He had to undergo a lot of inconvenience and mental
tension. He had a tough tie informing guests about the changes and incurred unnecessary and
high telephone expenses. ‘A’ sues M/s Patel Travels and claims general as well as specific
damages? Will he succeed? Decide citing relevant cases.

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HIMACHAL PRADESH NATIONAL LAW UNIVERSITY SHIMLA

End-Term Examinations

Paper Code: LB-202 Subject: Legislative Drafting

nd
B.A./B.B.A. LL.B. 2 Semester 24th June, 2021
Time: 3 hours and 30 minutes (for
for writing exam-
exam 10:00 am -12:300 pm and for scanning & uploading answer
answer-
sheet– 12:30 pm – 01:30 pm)

Maximum Marks: 75

Instructions:
This Question Paper contains total 12 pages.
Attempt any three questions from Section-A.
Section Each question in Section-A carries five marks. Attempt any
three questions from Section-B.
Section Each question in Section-B carries twenty marks.
Note: Students are required to refer the Draft National Anti-Doping Act, 2021 as enclosed herewith for
the purpose of this question papers. While writing the most appropriate response to the questions,
student should refer the study materials, judicial decisions etc.

SECTION (Short-Answer Type)

SECTION-A (3x5=15Marks)

Q.1Short Answer Type Questions:

(A) Distinguish between primary and secondary legislations. With reference to the Draft National
Anti-Doping
Doping Act, 2021 locate the legislative provision dealing with delegation of power for
secondary legislation and the agencies notified in this regard.

(B) Write a short note on ‘types’ of legislative sentences while referring the Clause 5 of the Draft
National Anti-Doping
Doping Act, 2021.

(C) What is non-obstante Clause? Describe the meaning and scope of non-obstante
non obstante with the help of
the Draft National Anti-Do
Doping Act, 2021.

(D) “It is also a cardinalrule of interpretation that there shall always be a presumption
ofconstitutionality in favour of a statute and while construing suchstatute every legally
permissible effort should be made to keep thestatute within the competence of ththe State
Legislature”. Discuss briefly.

SECTION-B (Long
Long-Answer/Descriptive/Analytical Type) (3x20=60Marks)

Q.2 “Framing of secondary legislations may be subject to ex-post monitoring by the parliament/state
legislature herself.”Discuss the various methods of the ex-post monitoring of secondary
legislations by the legislatures. Illustrate your answer with such monitoring provided in the Draft
National Anti-Doping
Doping Act, 2021.
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Q.3 Discuss the scope of ‘conjunctive’ and ‘disjunctive’ expressions used in legislative drafting.
Discuss while referring the said expressions in clause 4 of the Draft National Anti-Doping Act,
2021.

Q.4 The phrase ‘as amended from time to time’ is used frequently in the drafting of the Draft
National Anti-Doping Act, 2021. Discuss the meaning and scope of the said phrase. Substantiate
your answer with the help of the Draft National Anti-Doping Act, 2021.

Q.5 Mr. X, an internally famed player, caught with some medicine in his possession. The said
medicine was very recently notified as ‘performance-enhancing substances ‘by National Anti-
Doping Agency. Mr. X pleaded that he was not aware about any such notification, and he had
also not used the said substance. The National Anti-Doping Agency, based on Section 3 of the
Act 2021 held him guilty on mere ‘possession’ of the alleged drug.

In the light of the facts and the ruling of the Agency, explain the approaches to interpret the
Section 3 of the Act, 2021, and the value of the head note attached with this Section.
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HIMACHAL PRADESH NATIONAL LAW UNIVERSITY SHIMLA

End-Term Examinations

Paper Code: LB-203 Subject: English-II

B.A./B.B.A. LL.B. 2nd Semester 26th June, 2021
Time: 3 hours and 30 minutes (writing exam- 10:00 am -12:30 pm; scanning & uploading answer-sheet– 12:30
pm – 01:30 pm)

Maximum Marks: 75

Instructions:
Attempt any three questions from Section-A. Each question in Section-A carries five marks. Attempt any
three questions from Section-B. Each question in Section-B carries twenty marks.

SECTION-A (Short-Answer Type) (3x5=15Marks)

Q.1 Short Answer Type Questions:

(A) Mention the points of difference between ‘woman’ and ‘new woman’.

(B) Do you believe in ‘divine vengeance’? A response in negation or in affirmation must be

substantiated by reason.
(C) The following passage has not been edited. There is an error in the use of preposition in
each of the lines. Replace the incorrect preposition with the correct one.
“The Govt. has announced slashing in the STD rates for more than 60 percent. This
movie is another bonanza to the telecom users. It will result with a loss for about Rs
3000 crores for BSNL for six months”.

(D) Suggest some useful tips for effective reading skills. Also prepare checklist for the same
so that no key point is overlooked.

SECTION-B (Long-Answer/Descriptive/Analytical Type) (3x20=60Marks)

Q.2 What cultural differences make Sarju and Poodna distinct from each other? How does
Sarju combat the cultural conflicts?

Q.3 What do you opine about Kokila who finds luring men an easy way to earn money? Was
Mrs. Kashikar right in saying that girls must get married at an early age otherwise their
sexual desires get uncontrollable and hence they don’t mind enticing married men.
Comment.

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Q.4 A) Rewrite these sentences in the Passive Voice:

a. They didn’t give us the ticket at the shop.

b. When did they find the missing child?
c. Where did they film the novel?
d. The govt. has introduced taxes on environmental issues.
e. The teacher encourages the pupils to pay more attention.

B) Here are some sentences, change each sentence into reported speech:
a. He says, “I can speak Spanish”,
b. She said, “It is too late”.
c. She said, “I might come early”.
d. He said, “I could swim when I was four”.
e. My mother said, “I never get up late”.

Q.5 Summarize the following passage in about one-third of the total number of words. At the
end, write the number of words in your précis and suggest a title.
There is no doubt that people are growing more and more interested in the seas, and at
there is a great need for that interest. Humans have long tried to probe the secrets of the
oceans to gain knowledge for its own sake, but there are other practical reasons for doing
so. The sea can provide us with many things that we need in everyday life. Future
generations will probably depend more on the seas for their food, and not only the food
in form of fish. Minerals necessary for the modern industries are also there, when we can
find out how to extract them.
We have explored and mapped most of the land, and we are quickly exploring the air.
The seas present a greater difficulty because we cannot yet, and probably never shall be
able to, set foot on the deep ocean floor.
The aim of the extensive ocean going expeditions, of the marine biological stations
around the costs, and even those who simply study the shore uncovered by the tide, is to
build up our knowledge of the vast and unfamiliar world beneath the waves. In some
cases the knowledge gained can be put to practical use but much of it is for interest only.
For the very early mariners, interest in lay in the currents, and especially those at the
surface that carried their ships along. They were also interested in the weather over the
sea. Yet, even these hard- bitten seamen were not immune from a curiosity about the
animals and plants that lived below the waves. Their first impulse may have been to seek
trade overseas, of to fish for food, but over and above this, anything strange or beautiful,
weather caught up in their nets or cast ashore by the tides, cause them to wonder. So,
from the earliest time, the pursuit of practical everyday things went on side by side with
the enquiry that springs from a desire to know more. Bit by bit grew the knowledge of
the physical features of the seas, of such things as currents, waves, and winds, as well as
of the biology, the knowledge of animals and plants.
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HIMACHAL PRADESH NATIONAL LAW UNIVERSITY SHIMLA

End-Term Examinations

Paper Code: LB-204 Subject: Economics-II (Macro Economics)

B.A. /B.B.A. LL.B. 2nd Semester 28th June, 2021
Time: 3 hours and 30 minutes (for writing exam- 10:00 am -12:30 pm and for scanning & uploading answer-
sheet– 12:30 pm – 01:30 pm)

Maximum Marks: 75

Instructions:
Attempt any three questions from Section-A. Each question in Section-A carries five marks. Attempt any
three questions from Section-B. Each question in Section-B carries twenty marks.

SECTION-A (Short-Answer Type) (3x5=15Marks)

Q.1Short Answer Type Questions:

(A) How will you treat the following while estimating domestic product of India? Give
reasons.
a) Rent received by resident Indian from his property in Singapore.
b) Salaries if Indians working in U.K. Embassy in India
c) Profits earned by branch of Australian bank in India.
d) Salaries paid to Koreans working in the Indian embassy in Korea
e) Purchase of Tractor by a National of Uganda in India

(B) If employment falls by one million due to Covid-19, does unemployment automatically rise by
one million?
(C) How does open market operations act as an instrument to siphon off the excess
liquidity in the system.
(D) If central bank feels that prices of some goods are rising due to the speculative
activities of businessmen and traders of such goods, it wants to discourage the flow of
credit to such speculative activities. What steps shall RBI take with respect to the
margin requirement in case of borrowing for speculative business and why?

SECTION-B (Long-Answer/Descriptive/Analytical Type) (3x20=60Marks)

Q.2 Calculate National Income and Personal Disposable Income from the following
data:

Items In Rs. Crore

i) Personal Tax 80
ii) Private Final Consumption
600
Expenditure
iii) Corporate Savings 30
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iv) Private Income 650

v) Government Final Consumption
100
Expenditure
vi) Corporate Tax 50
vii) Net Domestic Fixed Capital
70
Formation
viii) Net Indirect Taxes 60
ix) Depreciation 14
x) Change in Stock -10
xi) Net Imports -20
xii) Net Factor Income to Abroad -10

Q.3 Critically examine the classical theory of income and output in short run which states
that the growth of income and employment depends on the growth of stock of fixed
capital and inventories of wage goods.

Q.4 Keynes brings out the recognition that an increase in supply of money is associated
with a rise in prices and vice-versa, but disagrees with the traditional theory. Analyse
the theory associated with it.

Q.5 During Covid-19 lockdown there was a widespread fall in economic activities in
India. Which policy among monetary and fiscal do you think would be most effective
to bring the economy to its normal path? Also explain the objectives and instruments
of that policy in detail.

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HIMACHAL PRADESH NATIONAL LAW UNIVERSITY SHIMLA

End-Term Examinations

Paper Code: BL-201 Subject: Political Science-II

II (State & Political Obligations)
nd
B.A. LL.B. 2 Semester 30th June, 2021
Time: 3hours and 30 minutes (writing exam-
exam 10:00 am -12:30 pm; scanning & uploading answer-sheet– 12:30 pm
– 01:30 pm)

Maximum Marks: 75

Instructions:
Attempt any three questions from Section-A.
Section Each question in Section-A carries five marks. Attempt any
three questions from Section-B.
Section Each question in Section-B carries twenty marks.

SECTION-A (Short-Answer Type)(3x5=115Marks)

Q.1Short Answer Type Questions:

(A) Do you find similarities in Nehru and Ambedkar views on social and economic jjustice? If yes,
then on what ground?

(B) Who is a Hindu according to Savarkar? How does he enunciate the concept of ‘Hindu nation’?
What are the progressive elements in his enunciation of the notion of ‘Hindu
Hindutva’?

(C) Explain the class nature of the capitalist state which shapes the Marxist views on political
obligation.

(D) Explain how the Saptanga theory of state as enunciated by Kautilyain Arthshastra still has its
relevance in shaping the foreign policy of modern nation-states?

SECTION-B (Long-Answer/Descriptive/Analytical
Answer/Descriptive/Analytical Type)(3x20=60Marks)
Type) Marks)

Q.2 Critically analyse why Marxists have a very different attitude towards political obligation than
the one held by liberal philosopher like John Locke?

Q.3 Analyse how Hobbes in his major work Leviathan defended absolutist government as the only
alternative to anarchy and disorder and how his views are not in consonance with that of Locke
and Rousseau, the two other Social Contractual theorists?

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Q.4 What are the similarities one finds about the duties of the King while reading the text of
Mahabharata and Arthashastra? Are these duties also apply to the elected representatives holding
governmental positions in the modern days democracies? Elucidate.

Q.5 To what extent Gandhian synthesis between modernity and tradition enabled the nationalist
movement in India to become a mass movement which not only aimed at achieving
independence from the British but also brings about social change in the Indian society? Explain
to what extent Gandhi succeeded in his endevour?

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HIMACHAL PRADESH NATIONAL LAW UNIVERSITY SHIMLA

End-Term Examinations

Paper Code: BL-202 Subject: Sociology-II (Sociology of Contemporary India)

nd
B.A. LL.B. 2 Semester 2nd July, 2021
Time: 3 hours and 30 minutes (for writing exam- 10:00 am -12:30 pm and for scanning & uploading answer-
sheet– 12:30 pm – 01:30 pm)

Maximum Marks: 75

Instructions:

Attempt any three questions from Section-A. Each question in Section-A carries five marks. Attempt any
three questions from Section-B. Each question in Section-B carries twenty marks.

SECTION-A (Short-Answer Type) (3x5=15Marks)

Q.1Short Answer Type Questions:

(A) Social Stratification and Social differentiation are widespread and remarkably persistent. Should
we assume that some form of stratification and differentiation is natural and inevitable? If yes,
discuss. If no, how would you explain the persistence of social stratification?

(B) Suppose, you have been asked to conduct research and collect data from students on the
teaching-learning process during pandemic situations. You are not in position to go outside due
to fear of Covid-19 pandemic. In this case, which method can be used for data collection?
Discuss in brief.

(C) Caste is a collection of families, bearing a common name, claiming a common descent, from a
mythical ancestor, human and divine, professing to follow the same hereditary calling and
regarded by those who are competent to give an opinion as forming a single homogeneous
community. Discuss briefly the validity of above definition in contemporary Indian society.

(D) Do you think the government educational institutions are likely to survive in the age of high
privatization of education sector or the opening up of private educational institutions? Discuss
your view in brief.
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SECTION-B (Long-Answer/Descriptive/Analytical Type) (3x20=60Marks)

Q.2 What are the socio-economic impacts of colonial policies, which took place in India before
independence? Do you think the colonial policies have still their impacts on Indian Society?
Discuss your view with appropriate examples.

Q.3 A caste may be said to be dominant when it preponderates numerically over other castes and
when it also wields preponderant economic and political power. A large and powerful caste
group can be more easily dominant if its position in the local caste hierarchy is not too low.
What according to you the term numerically, economic and political power stands for? Discuss
in detail.

Q.4 Do you think there are socially constructed barriers to women entering into male dominated
occupations? What factors are accounts for the dominance of men in higher paid occupations
and political system? What would you predict might happen to male participation if women did
start to enter such professions? Elaborate it by emphasizing on affirmative action approach.

Q.5 B.R. Ambedkar was critical of the idea of caste and its related attributes like occupation and
hierarchy. While explaining inequality, he did not consider caste as a natural division but rather
a category of social discrimination. How far do you agree with his arguments? Further, how he
differentiates between inequality and graded inequality? Discuss in details.
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HIMACHAL PRADESH NATIONAL LAW UNIVERSITY SHIMLA

End-Term Examinations

Paper Code: BBL-201 Subject: Organizational Behavior and Behavioral Psychology

nd
B.B.A. LL.B. 2 Semester 30th June, 2021
Time: 3hours and 30 minutes (writing exam-
exam 10:00 am -12:30 pm; scanning & uploading answer
answer-sheet– 12:30 pm
– 01:30 pm)

Maximum Marks: 75

Instructions:
Attempt any three questions from Section-A.
Section Each question in Section-A carries five marks. Attempt any
three questions from Section-B.
Section Each question in Section-B carries twenty marks.

SECTION-A (Short-Answer Type)(3x5=115Marks)

Q.1 Short Answer Type Questions:

(A) It was a bad experience. You ordered a soft drink and a sandwich. The person who served you
was abrupt and unpleasant, did not smile, ignored you, did not make eye contact, and continued
their conversation with a colleague instead of asking if you wanted anything else. They slapped
your change on the counter rather than put it in your hand, then turned away. You have used this
café before, but you have never been treated so rudely. You leave
leave feeling angry, deciding never
to return. How can you explain the unusual behaviour of the person who served you? What is the
role of Organization Behaviour Theories in this regard.

(B) Informal Communication within the organization

organization have a significant impact on Organizational
Citizenship Behaviours (OCB) and negative behaviours. Comment with examples. Also explain
with examples how overhearing and non verbal communication at workplaces can negatively
impact Organizational Behaviour.
Behavi

(C) Consider yourself as the Human Resource Manager of a contemporary firm that offers flexibility
to its employees of working from anywhere. Bring about a comparative analysis of the
challenges faced by you in motivating employees working in traditional
traditional workspace, co
co-working
spaces and working from home.

(D) Negative effects of layoffs can be blunted by the way company managers deal with the
downsizing. Employees were more hostile when they thought procedures leading to the layoffs
were not handled fairly, with sufficient notice and fair treatment of employees during
downsizing. When procedures were seen as fair, employees still supported and trusted their firms

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even after the layoffs had occurred. Do you agree? Justify your answer by giving examples of
how the organizations have been dealing with layoffs recently.

SECTION-B (Long-Answer/Descriptive/Analytical Type)(3x20=60Marks)

Q.2 ‘We cannot understand organizations without understanding the behaviour of the people within
them’. Do you agree or disagree with this statement? Why?

Q.3 By giving examples related to the workspaces, explain how the classical conditioning approach
is applicable every day in the learning process. Also suggest the type of learning approach most
commonly used by the transactional leaders. Think of occasions on which you experienced each
of the four types of reinforcement. Also bring about the importance of scheduling reinforcement
strategies.

Q.4 Imagine yourself as a leader planning a venture capital company with 50 software consultants
and management experts. What trait do you think will qualify you as an effective leader to the
company ?

Q.5 There is an organization which is a manufacturing firm. Managers are expected to fully
document all decisions and “good managers” are those who can provide detailed data to support
their recommendations. Creative decisions that incur significant change or risk are not
encouraged. Because managers of failed projects are openly criticized and penalized, managers
try not to implement ideas that deviate much from the status quo. One lower-level manager
quoted an often-used phrase in the company: “If it ain’t broke, don’t fix it.” There are extensive
rules and regulations in this firm that employees are required to follow. Managers supervise
employees closely to ensure there are no deviations. Management is concerned with high
productivity, regardless of the impact on employee morale or turnover. Work activities are
designed around individuals. There are distinct departments and lines of authority, and
employees are expected to minimize formal contact with other employees outside their
functional area or line of command. Performance evaluations and rewards emphasize individual
effort, although seniority tends to be the primary factor in the determination of pay raises and
promotions. Based on Cameron and Quinn Competing Values Culture Model what type of
culture is prevalent in this organization and why?

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HIMACHAL PRADESH NATIONAL LAW UNIVERSITY SHIMLA

End-Term Examinations

Paper Code: BBL-202 Subject: Audit Practices

nd
B.B.A. LL.B. 2 Semester 2nd July, 2021
Time: 3 hours and 30 minutes (for writing exam- 10:00 am -12:30 pm and for scanning & uploading answer-
sheet– 12:30 pm – 01:30 pm)

Maximum Marks: 75

Instructions:

Attempt any three questions from Section-A. Each question in Section-A carries five marks. Attempt any
three questions from Section-B. Each question in Section-B carries twenty marks.

SECTION-A (Short-Answer Type) (3x5=15Marks)

Q.1Short Answer Type Questions:

(A) Hemant Shah & Co. has been appointed as an auditor of GK Ltd. for the financial year 2020-21.
Unfortunately, CA Hemant who completed the audit work on May 30, 2021 died in an accident
before signing the final audit report. CA Bajaj another partner of Hemant Shah & Co. signed the
report without reviewing the work done by CA Hemant. State whether CA Bajaj was right in
expressing an opinion on financial statements the audit of which was performed by CA Hemant?

(B) CA Rohan, the auditor of Hemant Ltd. asked the Mr. Lakhan, Head of the Department of
Finance to prepare detailed plan and audit procedures. On request of CA Rohan, Lakhan
prepared and submitted. Was the approach of CA Rohan right?

(C) Are there any audit procedures which do not require sampling? Explain.

(D) Helpold (A not for profit organization), Himachal Pradesh collected large scale donations for
children of corona victims. The donations were then sent to various NGOs operating in different
states for relief work. You are appointed as an auditor to audit the accounts of Helpold. Mention
five points peculiar to the situation which you will like to incorporate in your audit programme.
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SECTION-B (Long-Answer/Descriptive/Analytical Type) (3x20=60Marks)

Q.2 ‘The main purpose of auditing is detection of errors and frauds.’ Comment.

Q.3 The management of AB Mobile Ltd. wants to ensure reliable financial reporting and
compliance with applicable laws and regulations. You are requested to design internal control
process to provide reasonable assurance of achievement of their objective.

Q.4 CA Ria and Associates completed statutory audit of Harison Ltd. A fraud was detected in the
office of Harison. The management alleged that auditors failed to detect fraud so they should
be held responsible for not detecting fraud in the company.
(a) According to you who is responsible and why?

(b) What is the responsibility of CA Ria and Associates here?

Q.5 (a) Mr. Prakash Chand, Managing Director of XML Ltd. himself wants to appoint a practicing
CA Aman Singh as first auditor for the company. Can Aman Singh be appointed? Justify your
answer.
(b) Simran, company auditor of Wonderland Ltd. wants to visit it’s another branch at Kolkatta
and also ask for stock records. Wonderland restrains her for visiting Kolkatta branch as it is
already audited by some other auditor and audit reports have been submitted. Can Simran visit
Kolkatta branch?