PSSSB Excise Inspector key terms

A Punjab law that controls manufacture, possession, transport, sale and consumption of liquor and other intoxicants, and gives excise officers powers to license premises, inspect stocks and prosecute offenders.

A licensed industrial unit where fermented wash is heated and condensed to produce high-strength spirit, which is then reduced, flavoured or blended into country liquor or Indian Made Foreign Liquor.

A low-cost distilled spirit, usually made from molasses or grain, bottled at lower strength and sold in Punjab through licensed vends; it attracts state excise duty separate from IMFL.

Indian Made Foreign Liquor: whisky, rum, gin, vodka and similar spirits produced in India under excise licence, bottled at prescribed strength, and taxed at higher rates than country liquor.

A charge paid to the Punjab government for the right to manufacture, warehouse, transport or sell liquor; it is separate from the per-bottle excise duty and is usually fixed or auction-based.

A secured godown licensed by the excise department where liquor or spirit is stored under official supervision before duty is paid and the stock is released for sale or transport.

Unlicensed production of liquor, often in hidden working stills, using fermented wash or molasses; Punjab excise law treats it as an offence punishable with imprisonment, fine and seizure of apparatus.

A field officer of the excise department who inspects licensed premises, checks stock registers and permits, detects evasion or illicit distillation, and initiates prosecution under excise law.

An indirect tax levied on goods produced or manufactured in India at the point of removal from the factory; Punjab also uses state excise on liquor as a major own-revenue source.

Value Added Tax: a multi-stage tax on sale of goods, charged at each transaction with credit for tax already paid on purchases, so the burden falls on the final consumer. India replaced it with GST in 2017.

Goods and Services Tax: a destination-based indirect tax on supply of goods and services, split into CGST and SGST for intra-state supplies and IGST for inter-state supplies.

The set-off a registered taxpayer claims for GST paid on eligible business purchases against the GST due on outward supplies, preventing tax-on-tax and lowering final prices.

An electronic document generated on the GST portal that must accompany the movement of goods worth more than the prescribed threshold, allowing tax officers to verify consignments in transit.

A simplified GST option for small taxpayers below a turnover threshold; they pay a flat percentage of turnover and cannot claim input tax credit or make inter-state taxable supplies.

The annual statement of the central government's estimated receipts and expenditure, presented in Parliament before the financial year begins, which sets tax rates and spending priorities.

The interest rate at which the Reserve Bank of India lends short-term funds to commercial banks against government securities; changes in it influence inflation, credit and borrowing costs.

A constitutional body that conducts elections to Parliament, state legislatures and the offices of President and Vice-President, and enforces the Model Code of Conduct during polls.

The three traditional regions of Punjab: Majha lies between the Ravi and Beas, Doaba between the Beas and Sutlej, and Malwa south of the Sutlej; each has distinct dialects and culture.

The script used for writing Punjabi, standardized in the sixteenth century and associated with the Sikh tradition; it has thirty-five basic letters and is written left to right.

A lively Punjabi folk dance performed to the beat of the dhol, traditionally linked to the harvest season and now popular worldwide in music and fitness forms.

The 13 April 1919 killing of hundreds of unarmed Indians in Amritsar when General Dyer ordered troops to fire on a gathering protesting the Rowlatt Act; it shaped India's freedom struggle.

A campaign, especially strong after 1947, for a separate state with a Punjabi-speaking majority; it led to the reorganization of Punjab in 1966 and the creation of Haryana and Himachal Pradesh.

A concrete gravity dam on the Sutlej in Himachal Pradesh, completed in 1963, that supplies hydropower and irrigation to Punjab and neighbouring states; its reservoir is Gobind Sagar.

A word that has the same or nearly the same meaning as another word in a given context, such as 'begin' and 'start'; synonym questions test vocabulary range and precision.

A word opposite in meaning to another, such as 'hot' and 'cold'; antonym questions check whether a candidate can identify contrast in meaning accurately.

A fixed expression whose meaning cannot be worked out from the literal words, such as 'to let the cat out of the bag' meaning to reveal a secret.

Two ways of presenting a verb: active voice makes the doer the subject ('She wrote the letter'), while passive voice makes the object the subject ('The letter was written by her').

The grammar rule that a verb must match its subject in number and person, so a singular subject takes a singular verb and a plural subject takes a plural verb.

A Punjabi idiom or fixed phrase whose figurative meaning differs from the literal meaning of its words, used to add colour and cultural nuance to speech and writing.

A traditional Punjabi proverb that expresses shared wisdom or observation in a short, memorable saying, often used in conversation, folk songs and literature.

A vowel sign or diacritic attached to a Gurmukhi consonant to indicate a vowel sound, such as the matras for a, i, u, e and o; correct use is essential for spelling.

Grammatical gender in Punjabi: nouns and adjectives are masculine or feminine, and the gender controls verb endings and pronoun choice in a sentence.

Grammatical number in Punjabi, showing whether a noun or pronoun is singular or plural; the verb and postpositions must agree with the chosen number.

A way of expressing a number as a fraction of 100; for example, 25% means 25 out of every 100, and percentage problems often involve increase, decrease or comparison.

A comparison of two or more quantities of the same kind, written as a:b, showing how many times one value contains or is contained within another.

The sum of a set of values divided by the number of values; it gives a single representative figure and is used in problems on mean, combined averages and weighted averages.

Interest calculated only on the original principal for the whole period, using the formula principal × rate × time ÷ 100, with no interest on interest.

A reasoning question presenting two or more premises and asking which conclusion necessarily follows; valid conclusions must be true whenever the premises are true.

A reasoning topic that describes family relationships in words and asks the candidate to work out how two people are related, often using a family tree or generation diagram.