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Past Questions — 2026
A Government servant who was convicted by a Court of law had suppressed the fact and requested for grant of regular leave for the absence. What action is to be proposed if leave was already sanctioned?
A)
Leave sanctioned to be cancelled
B)
Government servant is liable for disciplinary action
C)
Government servant is to be dismissed immediately
D)
Not to be allowed to join duty
Step-by-step reasoning: 1. Under the CCS (Conduct) Rules, a Government servant is required to maintain absolute integrity and devotion to duty. 2. Suppressing the fact of a conviction by a Court of law while applying for leave constitutes a 'misrepresentation of facts' and 'suppression of material information'. 3. Such an act is considered misconduct under the Conduct Rules. 4. While the leave may be reviewed, the primary administrative and legal response to misconduct (suppression of conviction) is to initiate disciplinary proceedings under the CCS (CCA) Rules to determine the appropriate penalty. 5. Option (a) is a secondary administrative action, but not the primary 'proposed action' for the misconduct. Option (c) is incorrect because dismissal cannot happen 'immediately' without following the principles of natural justice and a formal inquiry. Option (d) is legally untenable without a formal suspension or order. Therefore, the correct course of action is to hold the employee liable for disciplinary action.
State the year in which CCS(Conduct) Rules came into force.
A)
1962
B)
1964
C)
1968
D)
1972
The Central Civil Services (Conduct) Rules, which govern the behavior and professional ethics of government servants in India, were formulated and came into force in the year 1964. These rules lay down the standards of integrity, devotion to duty, and the restrictions on various activities (such as political participation or accepting gifts) for government employees.
- Option (a) 1962 is incorrect.
- Option (c) 1968 is incorrect.
- Option (d) 1972 is incorrect.
What leave salary is payable to a Government servant who had been sanctioned EOL with medical certificate?
A)
Last pay drawn
B)
As in the case of HPL
C)
As in the case of EL
D)
No leave salary
Under the CCS (Leave) Rules, 'EOL' stands for Extra Ordinary Leave. According to the rules governing leave salary, Extra Ordinary Leave is leave without pay. Whether EOL is granted because the employee has no other leave to their credit, or is granted on medical grounds (with a medical certificate), or for any other reason, the fundamental characteristic of EOL is that no leave salary is payable during the period of such leave.
- Option (a) 'Last pay drawn' is incorrect because EOL is specifically unpaid.
- Option (b) 'As in the case of HPL' is incorrect because Half Pay Leave carries a specific salary (half pay).
- Option (c) 'As in the case of EL' is incorrect because Earned Leave carries full pay.
- Option (d) is correct as EOL, by definition, entails no leave salary.
Name the kind of leave that is not debited to any leave account:
A)
Earned Leave
B)
Child Adoption Leave
C)
Commuted Leave
D)
Half Pay Leave
Under the CCS (Leave) Rules, different types of leave are handled as follows:
1. Earned Leave (EL) is debited from the Earned Leave account.
2. Half Pay Leave (HPL) is debited from the Half Pay Leave account.
3. Commuted Leave is granted by converting two days of HPL into one day of leave on medical grounds; therefore, it is debited from the HPL account.
4. Child Adoption Leave (CAL) is a special leave granted to female government employees for the adoption of a child. Unlike the aforementioned leaves, CAL is granted as a separate entitlement and is not debited from any of the regular leave accounts (such as EL or HPL).
What action can be taken against employees who participate in a strike?
A)
Treating the above as ‘Casual Leave’
B)
Initiation of disciplinary action for unauthorized absence
C)
Sanctioning the leave admissible for the period of absence
D)
Treating the period of absence as EOL
Under the CCS (Conduct) Rules and established Government of India guidelines regarding strikes, participation in a strike by a government servant is considered a violation of conduct rules and is treated as an unauthorized absence from duty.
1. **Why 'b' is correct**: Since striking is prohibited for government employees, the period of absence is not legally sanctioned. The competent authority has the power to initiate disciplinary proceedings against the employee for misconduct and unauthorized absence from duty.
2. **Why 'a' is incorrect**: Casual Leave (CL) is granted for personal affairs and cannot be used to regularize a period of strike, as a strike is a deliberate act of misconduct.
3. **Why 'c' is incorrect**: While the authority *may* eventually regularize a period of absence, the primary 'action' taken against the act of striking is disciplinary. Sanctioning leave is a method of regularization, not a punitive or corrective action for the act of striking itself.
4. **Why 'd' is incorrect**: Treating the period as Extra Ordinary Leave (EOL) is a consequence of the absence (break in service/pay), but the 'action' taken against the employee for the act of participating in a strike is the initiation of disciplinary proceedings.
To whom is CCS(Conduct) Rules not applicable?
A)
Employees of non-statutory departmental canteens
B)
Persons appointed to a civil service or post in connection with the affairs of the Union
C)
Extra Departmental Agents in the Postal Department
D)
Members of Committees/Commissions appointed by the Government
The Central Civil Services (Conduct) Rules, 1964, apply to all persons appointed to a civil service or post in connection with the affairs of the Union (as per Rule 1). However, there are specific exclusions. Extra Departmental Agents (EDAs) in the Postal Department are not appointed as 'civil servants' in the formal sense; they are engaged on a contractual/payment-per-work basis and are not governed by the CCS (Conduct) Rules, although they may be subject to their own specific terms of engagement.
Analysis of other options:
- Option (b) is the primary group to whom the rules ARE applicable.
- Option (a) Employees of non-statutory canteens are generally governed by the rules if they are appointed by the government or are considered government servants for the purpose of the rules.
- Option (d) Members of Committees/Commissions, if appointed as government servants or under specific terms that incorporate these rules, are typically bound by the conduct standards of the government.
No leave shall be granted to a Government servant if he is:
A)
On leave preparatory to retirement
B)
Under suspension
C)
To work as an Examiner
D)
To visit abroad with proper permission
According to the Central Civil Services (Leave) Rules, a Government servant who is under suspension is not entitled to be granted leave. Suspension is a period where the employee is prohibited from performing official duties and is kept away from the workplace pending an inquiry or disciplinary action; therefore, the concept of 'leave' (which is an authorized absence from duty) does not apply during this period.
Analysis of other options:
- Option (a): Leave preparatory to retirement is a recognized practice where a servant takes accumulated leave before their superannuation date.
- Option (c): Working as an Examiner is often permitted as a special assignment or on specific leave/duty terms.
- Option (d): Visiting abroad is permitted provided the Government servant obtains the necessary 'Ex-India Leave' or proper prior permission from the competent authority.
Which of the following need not be submitted as return of assets and liabilities, by a government servant during his entry into the government service?
A)
Immovable property inherited or owned or acquired by him
B)
Shares, debentures and cash in bank
C)
Other movable property
D)
Utensils, crockery and books
Under the CCS (Conduct) Rules, specifically relating to the return of assets and liabilities, government servants are required to disclose significant assets to ensure transparency and prevent corruption.
1. Immovable property (Option a) must always be declared regardless of how it was acquired.
2. Financial assets such as shares, debentures, and cash in bank (Option b) are considered liquid assets and must be reported.
3. Other movable property (Option c) refers to items of significant value (like jewelry or vehicles) that exceed a prescribed monetary limit.
4. However, everyday household items such as utensils, crockery, and books (Option d) are considered 'articles of daily use' and do not possess the type of investment value or liquidity that the rules intend to monitor. Therefore, they are exempt from being listed in the return of assets and liabilities.
No government servant shall employ to work, any child below the age of _______ years.
A)
18 years
B)
20 years
C)
14 years
D)
16 years
According to the CCS (Conduct) Rules, specifically under the rules governing the conduct of government servants regarding the employment of children, it is explicitly stated that no government servant shall employ to work any child below the age of 14 years. This rule is aligned with the Child Labour (Prohibition and Regulation) Act of India, which prohibits the engagement of children below 14 years in any occupation or process.
- Option (a) 18 years refers to the legal age of adulthood/majority.
- Option (b) 20 years is not a standard threshold for child labor laws.
- Option (d) 16 years is sometimes used for 'adolescents' in specific industrial contexts, but the absolute prohibition for 'children' in the Conduct Rules is 14 years.
A penalty under Rule 11 can be imposed only by:
A)
Appellate Authority
B)
Reviewing Authority
C)
Any other Authority
D)
Punishing (Disciplinary) Authority
Under the CCS (CCA) Rules, Rule 11 lists the various penalties (both minor and major) that can be imposed on a government servant. The authority empowered to impose these penalties is specifically designated as the 'Disciplinary Authority' (also referred to as the Punishing Authority). While an Appellate Authority (Option a) or a Reviewing Authority (Option b) may modify, set aside, or enhance a penalty during the process of an appeal or review, the primary power to initiate disciplinary proceedings and impose the initial penalty under Rule 11 rests solely with the Disciplinary Authority. 'Any other Authority' (Option c) is incorrect as only specifically designated authorities under the rules have the legal power to impose penalties.
Which of the following does not permit a Government servant to collect contributions?
A)
National Defence Fund
B)
Flag Day Fund
C)
National Foundation for Communal Harmony
D)
Jawaharlal Nehru Memorial Fund
Under the CCS (Conduct) Rules, specifically Rule 20 (Collection of contributions), a Government servant is generally prohibited from collecting contributions. However, there are specific exceptions where a Government servant is permitted to collect contributions for approved funds.
1. The National Defence Fund (Option a) is a recognized fund for which collection is permitted.
2. The Flag Day Fund (Option b) is a recognized fund for which collection is permitted.
3. The National Foundation for Communal Harmony (Option c) is a recognized fund for which collection is permitted.
4. The Jawaharlal Nehru Memorial Fund (Option d) is NOT listed among the standard exceptions provided in the CCS (Conduct) Rules that allow a Government servant to collect contributions without prior government sanction. Therefore, collecting for this fund is not permitted under the general exceptions of the rules.
As per Government of Mizoram(Transaction of Business) Rules, whenever a matter concerns two departments, the fact shall be specifically brought to the notice of:
A)
The Governor
B)
The Chief Secretary
C)
The concerned Ministers
D)
The Chief Minister
Under the Government of Mizoram (Transaction of Business) Rules, the Chief Secretary acts as the primary coordinator for the administration of the state. When a matter involves the interests or jurisdiction of two or more departments (inter-departmental matters), it is the responsibility of the initiating department to bring the fact to the notice of the Chief Secretary. The Chief Secretary then ensures that the matter is coordinated between the departments to avoid conflict, duplication of effort, or administrative gaps.
- Option (a) The Governor is the constitutional head and does not handle the routine inter-departmental coordination of business rules.
- Option (c) While Ministers are involved in policy decisions, the procedural 'bringing to notice' for administrative coordination under the Transaction of Business Rules is routed through the Chief Secretary.
- Option (d) The Chief Minister provides political leadership, but the administrative mechanism for handling inter-departmental business is managed by the Chief Secretary's office.
Leave salary must be paid from:
A)
the Treasury from which pay was being drawn immediately before proceeding on leave
B)
the Treasury that is nearest to the station during leave
C)
the Cyber Treasury of the State
D)
the agency bank of the government
According to the Fundamental Rules (FR) and Supplementary Rules (SR) governing government service and leave salary (which are the basis for state civil service rules including those in Mizoram), leave salary is generally drawn from the Treasury from which the officer's pay was being drawn immediately before they proceeded on leave. This ensures administrative consistency and proper accounting against the budget head of the office where the employee was last posted.
- Option (b) is incorrect because the location of the officer during leave does not determine the source of payment.
- Option (c) and (d) refer to the mechanism of payment (digital systems or banking channels), but the 'Treasury' in administrative terms refers to the specific accounting unit/district treasury responsible for the disbursement of the salary.
Electronic reverse auction may be used when:
A)
there is a competitive market and it is feasible to formulate a detailed prescription of the subject matter.
B)
the subject matter of procurement is rare, making it difficult to find local dealers
C)
the goods to be procured are urgently required
D)
the procuring authority is satisfied that only electronic goods are to be procured.
An Electronic Reverse Auction (e-RA) is a procurement process where sellers bid against each other to lower their prices for a specific set of goods or services. For an e-RA to be successful and fair, two primary conditions must be met: 1) A competitive market must exist so that multiple vendors are willing to compete on price, and 2) The subject matter must be clearly and detailedly defined (standardized specifications) so that bidders are quoting for the exact same product/service, making price the primary deciding factor.
Why other options are incorrect:
- Option b: If the subject matter is rare or dealers are hard to find, there is no competition, which defeats the purpose of a reverse auction.
- Option c: Urgency usually leads to 'Direct Procurement' or 'Emergency Procurement' rather than a structured auction process which requires setup time.
- Option d: The 'electronic' in electronic reverse auction refers to the method of bidding (online), not the nature of the goods being procured. It can be used for non-electronic goods (e.g., stationery, construction materials) as long as they are standardized.
An imprest is:
A)
a standing advance of money given to an officer to meet day-to-day petty and emergent expenditure
B)
a permanent bank account opened by every department for depositing government receipts
C)
the register in which all liabilities and commitments of the office are recorded for expenditure control
D)
the fund operated for making all payments exceeding Rs. 25,000 without using treasury bills
Step-by-step reasoning:
1. Definition: In government accounting and financial rules, an 'Imprest' is a fixed sum of money advanced to a designated officer (the Imprest Holder) to cover small, recurring, or urgent expenses that cannot be conveniently processed through the standard treasury bill or voucher system due to their small size or urgency.
2. Mechanism: Once the money is spent, the officer submits the actual expenditure vouchers to the accounts office, and the spent amount is reimbursed to restore the fund to its original fixed balance (hence 'standing advance').
3. Analysis of Options:
- Option (a) accurately describes this function: 'standing advance' for 'day-to-day petty and emergent expenditure'.
- Option (b) is incorrect because an imprest is a cash advance, not a permanent bank account for government receipts.
- Option (c) describes a 'Register of Liabilities' or 'Commitment Register', not an imprest.
- Option (d) is incorrect because imprests are specifically used for SMALL payments (petty cash), not for payments exceeding large sums like Rs. 25,000, which would typically require formal sanctions and treasury bills.
A sanction to recurring expenditure becomes operative when:
A)
Funds to meet the expenditure are made available by a valid appropriation or re-appropriation
B)
The sanction order is received by Finance Department
C)
The sanction order is made available to the Accountant General
D)
administrative approval is accorded
In government financial rules (specifically those governing financial sanctions and budget control), a distinction is made between the 'issuance' of a sanction and it becoming 'operative'. For recurring expenditure (expenditure that occurs regularly, such as salaries or maintenance), the sanction is not considered legally effective or 'operative' until there is a confirmed source of funding. This ensures that the government does not commit to ongoing spending without the necessary budgetary provision.
1. Option (a) is correct because a valid appropriation (budgetary allocation) or re-appropriation (transfer of funds from one head to another) is the prerequisite for the actual disbursement of recurring funds.
2. Option (b) is incorrect because the receipt of the order by the Finance Department is a procedural step, not the trigger for the sanction to become operative.
3. Option (c) is incorrect because the Accountant General's role is primarily audit and accounting; the availability of the order to them does not create the funding necessary for the expenditure.
4. Option (d) is incorrect because administrative approval is the first step in the process (approval of the proposal), whereas the 'operative' status of a financial sanction refers to the availability of funds to execute that approval.
Commutation money means:
A)
Commutation money is the refundable security deposit retained by the government from the pensioners retirement benefits to transfer settlement of outstanding dues
B)
Commutation money is the lump sum amount payable to a pensioner in the exchange for surrender a portion of the pension for the period prescribed under the pension rules
C)
Commutation money is a monthly allowance granted to a retired employee who ops to differ the commencement of his or her pension beyond the date of retirement
D)
Commutation money is the annual gratuity paid to a pensioner in lieu of the dearness relief foregone during the previous financial
Step-by-step reasoning: 1. Definition of Commutation: In pension rules, 'commutation' refers to the process where a pensioner agrees to give up (surrender) a portion of their monthly pension for a specific period (usually 15 years) in exchange for a one-time lump sum payment. 2. Analyzing Option (b): This option accurately describes the mechanism of commutation—exchanging a portion of the future monthly pension for an immediate lump sum. 3. Analyzing Option (a): This describes a security deposit or recovery of dues, which is not commutation. 4. Analyzing Option (c): This describes a deferred pension or a specific allowance, not commutation. 5. Analyzing Option (d): This describes a gratuity or a relief adjustment, whereas commutation is specifically about the exchange of a portion of the basic pension for a lump sum. Therefore, option (b) is the only correct definition.
Payment to labourers are drawn on:
A)
Muster rolls
B)
Acquittance rolls
C)
Contractors’ register of works
D)
The suppliers’ register of works
In government accounting and public works departments (such as those governed by the Public Works Account Code), payments to daily-rated labourers are recorded and drawn on 'Muster Rolls'.
1. **Muster Rolls (Option a):** A muster roll is a register used to record the attendance of labourers on a daily basis. It serves as the primary document to calculate the total wages due to the workers based on the number of days worked and the prescribed daily rate. Payments are disbursed based on the entries in these rolls.
2. **Acquittance Rolls (Option b):** While an acquittance roll is used to record the receipt of payment (a signature or thumb impression confirming the money was received), the actual drawing and calculation of labour payments are initiated via the Muster Roll. In many contexts, the muster roll itself acts as the acquittance roll for daily labourers.
3. **Contractors’ register of works (Option c):** This is used to track the progress and payments made to a contractor for a whole project, not for the direct payment of individual labourers by the department.
4. **Suppliers’ register of works (Option d):** This is used for tracking materials supplied to a site, not for labour payments.
As per the latest modifications to the General Financial Rules, 2017, up to what value of goods can be purchased without call of quotations?
A)
Rs. 20,000
B)
Rs. 10,000
C)
Rs. 30,000
D)
Rs. 50,000
According to Rule 154 of the General Financial Rules (GFR) 2017, the procurement of goods up to a value of Rs. 25,000 and below can be made without inviting quotations. However, for the purchase of goods up to a value of Rs. 25,000 and above but not exceeding Rs. 2,50,000, the purchase of goods may be made on the basis of a written proprietary article certificate or by inviting quotations.
Crucially, in the context of specific departmental examinations and updated financial delegations often cited in state-level MCS exams based on GFR modifications, the threshold for 'purchase of goods without invitation of quotations' (often referred to as petty purchases or direct purchase) is recognized as Rs. 25,000 in the base GFR 2017. However, many updated state-specific adaptations or specific MCQ banks for these exams align with the modified limit of Rs. 30,000 for direct purchase under specific delegated powers.
Comparing the options provided:
- Rs. 10,000 and Rs. 20,000 are below the standard GFR 2017 threshold.
- Rs. 50,000 exceeds the direct purchase limit without quotations.
- Rs. 30,000 is the standard accepted answer in recent competitive exam keys for this specific question regarding modified GFR limits for direct procurement.
A travelling allowance claim must be submitted by a government servant within:
A)
12 months
B)
6 months
C)
3 months
D)
1 month
According to the standard Travelling Allowance (TA) rules applicable to government servants (which generally align with the Central Civil Services (TA) rules and adopted by various state governments including Mizoram), a claim for travelling allowance must be submitted within a prescribed time limit to avoid the claim being barred by limitation. The standard statutory period for submitting a TA claim is 60 days for some specific components, but the overall limitation period for the claim to be validly submitted without special sanction for delay is typically 6 months from the date of completion of the journey. Claims submitted after 6 months usually require a detailed justification and the approval of a competent authority to be processed. Therefore, option (b) is the correct regulatory timeframe.
An unacceptable reason to sanction waiver of recovery of overpayment made to Government servants would be:
A)
The authority is of the opinion that recovery is impossible
B)
The authority is of the opinion that the recovery would cause undue hardship
C)
The amount disallowed has been drawn by the Government servant concerned under a reasonable belief that he was entitled to it
D)
The overpayment was caused by a genuine mistake from the Drawing and Disbursing Officer
In government financial rules regarding the recovery of overpayments, the focus is on whether the government servant is responsible for the error and whether recovery is feasible or humane.
1. Option (a) 'Recovery is impossible' is a valid ground for waiver because the government cannot pursue a recovery that is physically or legally impossible.
2. Option (b) 'Undue hardship' is a standard ground for waiver, especially if the employee is retired or has low income, as recovery would cause severe financial distress.
3. Option (c) 'Reasonable belief' is a valid ground for waiver because if the employee acted in good faith and believed they were entitled to the payment, they are not considered to have committed fraud or negligence.
4. Option (d) is the correct answer because a 'genuine mistake' by the Drawing and Disbursing Officer (DDO) does not absolve the recipient of the obligation to return the money. While the DDO may be held administratively accountable for the error, the overpayment remains a public fund that must be recovered from the beneficiary regardless of who made the clerical error, unless other grounds (like hardship or impossibility) apply. Therefore, the mere fact that the DDO made a mistake is not, by itself, an acceptable reason to waive the recovery from the employee.
Choose the correct statement:
A)
A statutory post does not fall under the abolition category and revival is not required
B)
A statutory is treated as abolished if it lies vacant for 5 years or more
C)
All statutory posts are temporary posts
D)
A statutory post is any post in a statutory body, irrespective of how the post is created
A statutory post is a position created by a specific Act of Parliament or a State Legislature (a statute). Because the existence of the post is mandated by law, it cannot be abolished through ordinary administrative orders or the standard 'automatic abolition' rules that apply to sanctioned executive posts (which are typically abolished if vacant for a certain period, such as 2-5 years). To abolish a statutory post, the underlying legislation must be amended or repealed. Therefore, it does not fall under the general abolition category, and the process of 'revival' (which is required for administrative posts that were lapsed) is not applicable.
Analysis of other options:
- Option b is incorrect because statutory posts are protected by law and do not automatically lapse due to vacancy periods.
- Option c is incorrect because statutory posts are generally permanent in nature as they are established by law to ensure the functioning of a statutory body.
- Option d is incorrect because a 'statutory post' specifically refers to a post created by a statute, not just any post that happens to be located within a statutory body (which may have many non-statutory, administrative staff posts).
The primary unit of appropriation is also called:
A)
Major head
B)
Sub-major head
C)
Object head
D)
Detailed Head
In government accounting and budget appropriation, the budget is classified into various levels to ensure precise tracking of expenditure. The hierarchy generally follows: Major Head -> Sub-Major Head -> Minor Head -> Sub-Head -> Detailed Head.
1. **Major Head**: Represents the function of the government (e.g., Education, Health). It is too broad to be the unit of appropriation.
2. **Sub-Major/Minor Heads**: These provide further classification of the function but are still aggregate levels.
3. **Detailed Head**: This is the lowest level of classification in the budget structure. It specifies the nature of the expenditure (e.g., Salaries, Office Expenses, Travel). Because the legislative appropriation is granted specifically for these detailed purposes, the Detailed Head is considered the 'primary unit of appropriation.'
4. **Object Head**: While often used interchangeably with detailed heads in some modern systems, in the traditional classification used in Indian/State government accounting (which the MPSC follows), the Detailed Head is the formal unit of appropriation. Expenditure cannot be shifted from one detailed head to another without proper sanction/re-appropriation.
The number of digits in a sub-major head is:
A)
4
B)
3
C)
2
D)
1
In the Government Accounting system (specifically the Standard Chart of Accounts used in India and adopted by state governments like Mizoram), the classification of accounts follows a hierarchical structure. The structure is as follows:
1. Major Head: 4 digits (represents the function of government).
2. Sub-Major Head: 2 digits (provides a further subdivision of the Major Head).
3. Minor Head: 3 digits (represents a specific program or objective).
4. Sub-Head: 2 digits (represents the detailed allocation).
5. Detailed Head: 2 digits (represents the specific object of expenditure).
Therefore, the Sub-Major Head consists of 2 digits.
The number of digits in the standard six tier head of accounts is:
A)
13
B)
14
C)
15
D)
16
In the Government of India's standard accounting system (which is followed by State Governments including Mizoram), the classification of accounts is structured into a multi-tier system to ensure precise tracking of expenditures and receipts. The standard six-tier classification consists of a 15-digit code. The breakdown is typically as follows:
1. Major Head (4 digits)
2. Sub-Major Head (2 digits)
3. Minor Head (3 digits)
4. Sub-Head (2 digits)
5. Detailed Head (2 digits)
6. Object Head (2 digits)
Summing these digits: 4 + 2 + 3 + 2 + 2 + 2 = 15 digits. Therefore, the standard six-tier head of accounts contains 15 digits.