UPSC Prelims Practice Questions — Himachal Cabinet allows ‘orphan and widow cess’ on fuel

Q1. The 'orphan and widow cess' on petrol and high-speed diesel in Himachal Pradesh has been enabled through an amendment to which one of the following statutes?

  • A. Himachal Pradesh Goods and Services Tax Act
  • B. Himachal Pradesh Value Added Tax Act
  • C. Himachal Pradesh Excise Act
  • D. Himachal Pradesh Finance Act

Q2. In the context of the Himachal Pradesh orphan and widow cess, the expression 'first sale' as the point of levy precisely refers to:

  • A. The sale by a retail petrol pump dealer to the end consumer within the state
  • B. The first sale of crude oil by ONGC to a refinery located in the state
  • C. The sale by an oil marketing company to a dealer when the fuel first enters the state's sales chain
  • D. The first inter-state sale of petroleum products exported out of Himachal Pradesh

Q3. Which one of the following is regarded as the first Indian state to introduce a dedicated welfare cess on petrol and high-speed diesel earmarked exclusively for orphans and widows?

  • A. Karnataka
  • B. Kerala
  • C. Punjab
  • D. Himachal Pradesh

Q4. The notification operationalising the Himachal Pradesh orphan and widow cess to district officials was issued by which one of the following state authorities?

  • A. State Department of Social Justice and Empowerment
  • B. State Department of Women and Child Development
  • C. State Excise and Taxation Department
  • D. State Department of Revenue and Disaster Management

Q5. As per the Himachal Pradesh Value Added Tax (Amendment) Bill, 2026, the maximum statutory ceiling fixed for the orphan and widow cess on petrol and high-speed diesel is exactly:

  • A. ₹2 per litre
  • B. ₹5 per litre
  • C. ₹7 per litre
  • D. ₹10 per litre