51. The CESTAT was established under which act?
a) Central Excise Act, 1944
b) Service Tax Act, 1994
c) Customs Act, 1962
d) Central Goods and Services Tax (CGST) Act, 2017
52. The Debt Recovery Appellate Tribunal (DRAT) primarily deals with appeals related to which sector?
a) Banking and financial sector
b) Real estate sector
c) Manufacturing sector
d) Education sector
53. The DRAT was established under which act?
a) Recovery of Debts Due to Banks and Financial Institutions Act, 1993
b) Insolvency and Bankruptcy Code, 2016
c) Negotiable Instruments Act, 1881
d) Banking Regulation Act, 1949
54. The State Tax Appellate Tribunal (STAT) primarily deals with appeals related to which taxation laws?
a) Goods and Services Tax (GST)
b) Income Tax Act, 1961
c) Central Excise Act, 1944
d) Customs Act, 1962
55. The STAT was established under which act?
a) Central Goods and Services Tax (CGST) Act, 2017
b) State Goods and Services Tax (SGST) Act, 2017
c) Integrated Goods and Services Tax (IGST) Act, 2017
d) Union Territory Goods and Services Tax (UTGST) Act, 2017
