Departmental (other) • 2026 • Paper-IV
The main object of vouching is:
A)
To prepare Cash Book entries
B)
To conduct routine checking
C)
To verify authenticity and authority of transactions
D)
Checking of vouchers
Option C is correct: To verify authenticity and authority of transactions.
Departmental (other) • 2026 • Paper-IV
Under the Mizoram Audit Manual, 2014, all programmes for special audit/surprise verification of cash balances shall be chalked out by the
A)
Director, Local Fund Audit
B)
Finance Department, Government of Mizoram
C)
Director, Local Fund Audit after consultation with the Finance Department.
According to the Mizoram Audit Manual 2014, the responsibility for planning and executing the audit schedule, including special audits and surprise verifications of cash balances, rests with the Director of Local Fund Audit. The Director is the executive head of the Local Fund Audit department and is tasked with ensuring the financial propriety and accuracy of accounts across various government offices and local bodies. While the Finance Department provides overall policy guidelines and oversight, the operational 'chalking out' of specific audit programmes and surprise checks is the administrative prerogative of the Director, Local Fund Audit to maintain the element of surprise and professional independence in the audit process.
Departmental (other) • 2026 • Paper-IV
Vouchers relates to
A)
Cash receipts
B)
Cash payment
C)
Credit transactions
D)
All of these
Option D is correct: All of these.
Departmental (other) • 2026 • Paper-IV
In respect of transactions in immovable property outside India or with foreigners under Rule 18-A, permission may be assumed to have been granted if no communication is received from the competent authority within __________.
A)
30 days
B)
45 days
C)
60 days
D)
90 days
Option C is correct: 60 days.
Departmental (other) • 2026 • Paper-IV
No indoor games should be played in office buildings after __________ p.m. except on special occasions such as tournaments, etc.
A)
5
B)
5:30
C)
6
D)
7
Option B is correct: 5:30.
Departmental (other) • 2026 • Paper-IV
Not less than what proportion of the members of the Complaints Committee should be women?
A)
One-third
B)
Half
C)
One-fourth
D)
Two-thirds
Option B is correct: Half.
Departmental (other) • 2026 • Paper-IV
Who should head the Complaints Committee constituted to inquire into complaints of sexual harassment at the workplace?
A)
A woman
B)
Senior-most male officer
C)
Any officer
D)
Outsider only
Option A is correct: A woman.
Departmental (other) • 2026 • Paper-IV
Under MSGEGIS 2014, the subscription for periods of extra-ordinary leave without pay shall be recovered with interest in not more than __________ installments.
A)
three
B)
four
C)
five
D)
six
Under the Mizoram State Government Employees Group Insurance Scheme (MSGEGIS) 2014, specific rules govern the recovery of subscriptions when an employee takes Extra-Ordinary Leave (EOL) without pay. Since subscriptions are normally deducted from the monthly salary, a gap occurs during EOL. To ensure the insurance cover remains continuous and the fund is replenished, the arrears of the subscription for the period of EOL, along with applicable interest, must be recovered. According to the scheme's guidelines, this recovery is to be made in installments, and the maximum number of installments permitted for such recovery is five. Therefore, option (c) is the correct answer.
Departmental (other) • 2026 • Paper-IV
A driving licence issued under Section 18 (vehicles belonging to the Central Government) of the MV Act, 1988 , authorizes the holder to drive:
A)
Any motor vehicle throughout India
B)
Only transport vehicles
C)
Only the class or description of vehicle specified in the licence
D)
Any government-owned vehicle irrespective of class
Option C is correct: Only the class or description of vehicle specified in the licence.
Departmental (other) • 2026 • Paper-IV
Which of the following statements best illustrates a fact relevant under Section 7 of the Bharatiya Sakshya Adhiniyam, 2023?
A)
A witness gives an opinion on the character of the accused.
B)
After leaving A’s service, C tells A, “I am leaving because B has made me a better offer.”
C)
A newspaper publishes a report of the incident.
D)
A police officer records a confession.
Option B is correct: After leaving A’s service, C tells A, “I am leaving because B has made me a better offer.”.
Departmental (other) • 2026 • Paper-IV
Under Section 7 of the BSA, 2023, facts necessary to explain or introduce in issue are relevant if they:
A)
Establish motive only
B)
Explain, support, or rebut an inference suggested by a fact in issue or relevant fact
C)
Are contained in a public document
D)
Are admitted by both parties
Option B is correct: Explain, support, or rebut an inference suggested by a fact in issue or relevant fact.
Departmental (other) • 2026 • Paper-IV
The restriction on import under Section 9(1) of ME Act, 1973 shall not apply to an article:
A)
Imported for Government use only
B)
Imported through a notified port
C)
Imported into India and liable to duty under the Customs Act, 1962
D)
Imported by a licensed vendor
Under Section 9 of the Mizoram Excise Act, 1973, restrictions are placed on the import of intoxicants and certain articles into the state to regulate the flow of liquor and narcotics. However, a specific legal exemption exists to avoid conflict with national trade and customs laws. The restriction on import under Section 9(1) does not apply to articles that have already been imported into India and are subject to duty under the Customs Act, 1962. This ensures that goods legally entering the country and cleared by central customs authorities are not arbitrarily blocked by state-level import restrictions unless specifically prohibited by other sections of the Act. Options (a), (b), and (d) are incorrect as they do not constitute the legal exemption criteria specified under the statutory language of Section 9(1) regarding the Customs Act.
Departmental (other) • 2026 • Paper-IV
The superintendent of Excise & Narcotics are empowered to grant leave of absence to Ministerial staff serving under them for upto one month, provided that:
A)
The leave does not exceed six months in the calendar year
B)
The leave is due under the Fundamental Rules
C)
The leave is recommended by the Deputy Commissioner of the district concerned
D)
The leave is sanctioned only after the approval of the Commissioner in every case.
In the context of Mizoram State Service Rules and the delegation of powers regarding leave (SR/FR), a Head of Office or a designated authority (such as the Superintendent of Excise & Narcotics) is empowered to sanction leave for their subordinates provided that the leave is actually earned or 'due' in the employee's leave account.
1. Why 'b' is correct: Under the Fundamental Rules (FR) and Supplementary Rules (SR), no leave can be granted unless it is due to the government servant. The power to grant leave is contingent upon the availability of leave balance in the service book.
2. Why 'a' is incorrect: There is no general rule limiting total leave to six months per calendar year for the exercise of this specific delegated power.
3. Why 'c' is incorrect: The Superintendent, as the immediate controlling authority/Head of Office for the ministerial staff under them, does not require the recommendation of the Deputy Commissioner to exercise their delegated power for short-term leave (up to one month).
4. Why 'd' is incorrect: If the Superintendent is empowered to grant leave up to one month, requiring the Commissioner's approval in 'every case' would negate the purpose of the delegation of power.
Departmental (other) • 2026 • Paper-IV
The Mizoram Excise & Narcotics Manual 2005 emphasizes that the stock of forms should be arranged and stored:
A)
In the office hall for easy access by all staff
B)
In racks or almirahs and, whenever possible, under lock and key
C)
In the personal custody of the Superintendent only
D)
In the district treasury
According to the principles of Office Management and the specific guidelines laid out in the Mizoram Excise & Narcotics Manual 2005, the management of stationery and official forms requires a balance between accessibility and security.
1. **Security and Preservation**: Official forms (which often include serialized documents, permits, and legal notices) must be protected from damage, dust, and unauthorized use. Storing them in racks or almirahs ensures they remain organized and preserved.
2. **Accountability**: The requirement to keep them 'under lock and key' prevents the misuse or theft of official government stationery, which is a critical aspect of departmental discipline and audit requirements.
Why other options are incorrect:
- Option (a) is incorrect because storing official forms in an open office hall leads to disorder and increases the risk of loss or unauthorized access.
- Option (c) is incorrect because while the Superintendent is responsible for the office, the physical custody of all forms is typically managed by the Head Clerk or a designated Store Keeper to ensure operational efficiency.
- Option (d) is incorrect because the District Treasury is for the custody of cash and financial securities, not for general office stationery or forms.
Departmental (other) • 2026 • Paper-IV
All indents for forms should be prepared by the:
A)
Superintendent
B)
Officer-in-charge of forms
C)
Head Assistant
D)
Senior clerk
In standard office management and government administrative procedures (including those followed in Mizoram state departments), the responsibility for managing stationery and official forms is assigned to a specific designated official to ensure accountability and prevent wastage. The 'Officer-in-charge of forms' (or the designated custodian of stationery) is the person responsible for monitoring the stock levels of various official forms and preparing the 'indent' (a formal requisition for supplies) when stocks run low. While a Superintendent or Head Assistant may approve the indent, the actual preparation and initiation of the request are the duties of the officer specifically put in charge of those forms.
Departmental (other) • 2026 • Paper-IV
According to the Mizoram Excise Act, 1973, where the interests of any State may be affected, a declaration of foreign liquor shall not be made without:
A)
Approval of the Commissioner
B)
Approval of the State Government
C)
Previous sanction of the Central Government
D)
Recommendation of the Deputy Commissioner
Under the Mizoram Excise Act, 1973, the State Government has the power to declare certain liquors as 'foreign liquor' for the purposes of the Act. However, since the classification of liquor and its movement can impact the trade and interests of other states within the Indian Union, there is a constitutional and legal safeguard. Specifically, where the interests of any other State are likely to be affected by such a declaration, the State Government cannot proceed without the previous sanction of the Central Government. This ensures inter-state harmony and prevents arbitrary trade barriers between states. Options (a), (b), and (d) are incorrect because the Commissioner, State Government, and Deputy Commissioner are internal state authorities; they cannot grant sanction for a matter that affects the interests of another sovereign state entity within the federation—that authority rests with the Union (Central) Government.
Departmental (other) • 2026 • Paper-IV
According to the Mizoram Excise & Narcotics Manual 2005, The Superintendent of Excise & Narcotics should:
A)
Delegate all prosecution work to Court Officers
B)
Take an active and personal interest in the prosecution of case of all kinds
C)
Attend only Sessions Court cases
D)
Personally investigate all major offences
According to the Mizoram Excise & Narcotics Manual 2005, the Superintendent of Excise & Narcotics holds the primary administrative and supervisory responsibility for the department within their jurisdiction. In the context of Prosecution Management, the Manual emphasizes that the Superintendent must not be a passive observer but must 'take an active and personal interest in the prosecution of cases of all kinds' to ensure that evidence is properly collected, witnesses are produced, and the law is upheld effectively.
Reasoning for other options:
- Option (a) is incorrect because while Court Officers handle the procedural filings, the Superintendent cannot delegate the overall responsibility and oversight of prosecution.
- Option (c) is incorrect because the Superintendent's interest must extend to all levels of the judiciary, including Magistrate courts, not just the Sessions Court.
- Option (d) is incorrect because while they supervise investigations, the Manual does not mandate that the Superintendent personally investigate every major offence; rather, they must ensure the investigation is conducted correctly by the designated officers.
Departmental (other) • 2026 • Paper-IV
The officer-in-charge of a court office must ensure that:
A)
All case diaries are forwarded to headquarters monthly
B)
He is promptly informed of everything that goes on in his office
C)
All investigations are personally conducted by him
D)
All court exhibits are stored at the district treasury.
In the context of Court Office Management and administrative supervision, the primary responsibility of an Officer-in-Charge (OIC) is the effective supervision and control of the office.
1. Why Option (b) is correct: For an officer to maintain accountability, ensure the timely processing of legal documents, and prevent administrative lapses, it is fundamental that they are kept informed of all activities, filings, and communications within their office. This is a core principle of office management.
2. Why Option (a) is incorrect: Case diaries are typically handled according to specific legal procedures (such as under the CrPC/BNSS) and are submitted to the court or superior officers as required by the stage of the investigation, not necessarily on a fixed monthly schedule to headquarters.
3. Why Option (c) is incorrect: The Officer-in-Charge of a court office is an administrative/supervisory role. Investigations are conducted by Investigating Officers (IOs) or police personnel, not by the office manager/OIC of the court office.
4. Why Option (d) is incorrect: Court exhibits (material evidence) are stored in a secure 'Malkhana' or a designated evidence room under the custody of the court, not at the district treasury, which is reserved for financial assets and government funds.
Departmental (other) • 2026 • Paper-IV
Withdrawal of pending Excise & Narcotics cases should:
A)
Be encouraged whenever compromise is possible
B)
Be restored to only in exceptional circumstances specified in the Manual
C)
Be decided solely by the Investigating Officer
D)
Be ordered by the accused
In the context of legal procedures for the Excise & Narcotics Department, the withdrawal of criminal cases is a serious administrative and legal action.
1. Why 'b' is correct: Legal manuals and departmental guidelines generally prohibit the arbitrary withdrawal of cases to prevent corruption, misuse of power, or the undermining of the law. Withdrawal is typically permitted only under 'exceptional circumstances' (such as lack of evidence or technical flaws) and must follow the specific protocols laid down in the Departmental Manual or the Code of Criminal Procedure (CrPC/BNSS).
2. Why 'a' is incorrect: Excise and Narcotics offenses are generally non-compoundable (cannot be settled by compromise) because they are considered crimes against the state/society, not private disputes.
3. Why 'c' is incorrect: An Investigating Officer (IO) does not have the legal authority to 'decide' to withdraw a case once it has been filed in court; withdrawal requires the sanction of the government/competent authority and an application to the court.
4. Why 'd' is incorrect: The accused has no legal power to 'order' the withdrawal of a criminal prosecution; they can only apply for bail or contest the charges.
Departmental (other) • 2026 • Paper-IV
An appeal or revision petition should ordinarily be submitted within:
A)
15 days from the date of judgement
B)
30 days from the date of receipt of the order
C)
45 days from the date of trial
D)
60 days from the date of conviction
In the context of legal procedures governing departmental and judicial appeals in India (including the Code of Criminal Procedure and various State Service Rules applicable to Mizoram), the standard limitation period for filing an appeal or a revision petition is generally 30 days. This period typically begins from the date the order was passed or the date the party received a certified copy of the order.
- Option (a) 15 days is generally too short for standard appeals, though it may apply to specific urgent interlocutory applications.
- Option (c) 45 days is not a standard statutory limitation period for these types of petitions.
- Option (d) 60 days is typically reserved for specific high-court appeals or special leave petitions in certain circumstances, but not as the 'ordinary' timeframe for general appeals/revisions.
Therefore, 30 days is the recognized standard timeframe for submitting such petitions to ensure the timely administration of justice.
Departmental (other) • 2026 • Paper-IV
Which section of the Criminal Procedure Code, 1973 mentioned that the travelling expenses of complainants and witnesses attending Court in Excise & Narcotics case are payable by the Criminal Court?
A)
Section 310
B)
Section 312
C)
Section 320
D)
Section 325
Option B is correct: Section 312.
Departmental (other) • 2026 • Paper-IV
It is essential that the general office staff should not have access to the stock of forms without the knowledge of the:
A)
Commissioner
B)
Assistant Commissioner
C)
Office Superintendent
D)
Officer-in-charge
In standard office management and administrative procedures followed in government departments (including the Excise & Narcotics Department), the Office Superintendent (OS) is the primary officer responsible for the internal administration, supervision of staff, and the custody of office stationery and stock. The stock of forms—especially those that are official, numbered, or sensitive—must be kept under lock and key. While the Commissioner or Assistant Commissioner holds higher authority, the day-to-day accountability and 'knowledge' of stock issuance are delegated to the Office Superintendent to ensure there is no misuse or unauthorized removal of official documents. Therefore, general staff cannot access these stocks without the OS's authorization or knowledge.
Departmental (other) • 2026 • Paper-IV
Under Section 4 of ME Act, 1973, the Administrator may declare by notification:
A)
The retail and wholesale limits of sale of any intoxicant
B)
The price of all intoxicants
C)
The strength of liquor to be manufactured
D)
The punishment for excise offences
Under Section 4 of the Mizoram Excise Act, 1973, the Administrator (the government authority empowered to manage excise matters) is granted the power to regulate the distribution and sale of intoxicants. Specifically, the Administrator may, by notification in the Official Gazette, declare the retail and wholesale limits of sale for any intoxicant. This ensures that the government can control the volume and scale of liquor trade within the state.
Why other options are incorrect:
- Option (b): The price of intoxicants is typically governed by price control orders or market forces, not specifically under the notification powers of Section 4 of this Act.
- Option (c): The strength of liquor is usually governed by manufacturing standards and quality control regulations rather than the administrative notification of sale limits.
- Option (d): Punishments for excise offences are prescribed in the penal provisions of the Act itself (the statutory law) and cannot be arbitrarily declared by the Administrator via notification; they must be passed as legislation.
Departmental (other) • 2026 • Paper-IV
According to the Manual, the head Assistant is required to conduct a physical count of forms in stock:
A)
Every Month
B)
Every quarter
C)
Once a year
D)
Whenever directed by the Commissioner
In the context of government office management and stock verification manuals (which govern the administrative procedures for the Excise & Narcotics Department and other state departments in Mizoram), the Head Assistant is tasked with the internal control of stationery and forms. To ensure that there is no leakage, wastage, or unauthorized use of official forms, a physical verification (count) is mandated on a quarterly basis. This allows the department to reconcile the physical stock with the stock register entries every three months, ensuring timely replenishment and accountability. Monthly counts (Option a) are generally too frequent for stationery, while annual counts (Option c) are insufficient for operational control. Option d is a general administrative power but does not represent the standard periodic requirement set by the Manual.
Departmental (other) • 2026 • Paper-IV
What kinds of punishment should not be entered in the Service Book as prescribed by the Mizoram Excise & Narcotics Manual, 2005 unless the Superintendent of Excise and Narcotics considers that such entry is desirable?
A)
Suspension
B)
Demotion
C)
Termination
D)
Minor punishments
According to the service record maintenance guidelines prescribed in the Mizoram Excise & Narcotics Manual, 2005, and aligned with general Mizoram State Service Rules (FR/SR), the Service Book is intended to be a permanent record of a government servant's career. Major penalties (such as demotion, termination, or prolonged suspension) must be recorded as they significantly affect the employee's seniority, pay, and pension. However, minor punishments (such as a formal censure or warning) are generally not entered in the Service Book unless the competent authority—in this case, the Superintendent of Excise and Narcotics—deems it necessary or desirable to do so for the purpose of future performance reviews or disciplinary history. This prevents a minor, one-time lapse from permanently stigmatizing an officer's career record unless the severity of the pattern warrants such an entry.