CA Foundation Law Important Questions
To help you prepare effectively for the January 2025 CA Foundation exams, we've compiled a list of important practice questions for each chapter of the Business Laws syllabus. From mastering the Indian Contract Act, 1872, to understanding Partnership Laws and Companies Act, this blog is your go-to resource for revising the most exam-relevant questions. Designed to enhance conceptual clarity and exam readiness, these questions will give you the confidence to tackle any challenge in the CA Foundation Law paper. Don't miss out—start your preparation today!
Table of Content
CA Foundation Jan 25 Important Question Other Subjects Blogs :
Question 1.
Explain in brief the various types of laws in the Indian Legal System.
Answer: The laws in the Indian legal system could be broadly classified as follows:
Criminal Law: Criminal law is concerned with laws pertaining to violations of the rule of law or public wrongs and punishment of the same. Criminal Law is governed under the Indian Penal Code, 1860, and the Code of Criminal Procedure, 1973 (Crpc). The Indian Penal Code, 1860, defines the crime, its nature, and punishments whereas the Criminal Procedure Code, 1973, defines exhaustive procedure for executing the punishments of the crimes. Murder, rape, theft, fraud, cheating and assault are some examples of criminal offences under the law.
Civil Law: Matters of disputes between individuals or organisations are dealt with under Civil Law. Civil courts enforce the violation of certain rights and obligations through the institution of a civil suit. Civil law primarily focuses on dispute resolution rather than punishment. The act of process and the administration of civil law are governed by the Code of Civil Procedure, 1908 (CPC). Civil law can be further classified into Law of Contract, Family Law, Property Law, and Law of Tort. Some examples of civil offences are breach of contract, non-delivery of goods, non-payment of dues to lender or seller defamation, breach of contract, and disputes between landlord and tenant.
Common Law: A judicial precedent or a case law is common law. A judgment delivered by the Supreme Court will be binding upon the courts within the territory of India under Article 141 of the Indian Constitution. The doctrine of Stare Decisis is the principle supporting common law. It is a Latin phrase that means “to stand by that which is decided.” The doctrine of Stare Decisis reinforces the obligation of courts to follow the same principle or judgement established by previous decisions while ruling a case where the facts are similar or “on all four legs” with the earlier decision.
Principles of Natural Justice: Natural justice, often known as Jus Natural deals with certain fundamental principles of justice going beyond written law. Nemo judex in causa sua (Literally meaning “No one should be made a judge in his own cause, and it’s a Rule against Prejudice), audi alteram partem (Literally meaning “hear the other party or give the other party a fair hearing), and reasoned decision are the rules of Natural Justice. A judgement can override or alter a common law, but it cannot override or change the statute.
Question 2.
What is the significance of the Supreme Court and High Court in the Indian judiciary?
Answer:
Question 1.
Define the term acceptance under the Indian Contract Act, 1872. Explain the legal rules regarding a valid acceptance.
Answer: Definition of Acceptance :
In terms of Section 2(b) of the Indian Contract Act, 1872 the term acceptance is defined as “When the person to whom the proposal is made signifies his assent thereto, proposal is said to be accepted. The proposal, when accepted, becomes a promise”.
Legal Rules regarding a valid acceptance :
(1) Acceptance can be given only by the person to whom offer is made:
In case of a specific offer, it can be accepted only by the person to whom it is made. In case of a general offer, it can be accepted by any person who has the knowledge of the offer.
(2) Acceptance must be absolute and unqualified:
As per section 7 of the Act, acceptance is valid only when it is absolute and unqualified and is also expressed in some usual and reasonable manner, unless the proposal prescribes the manner in which it must be accepted. If the proposal prescribes the manner in which it must be accepted, then it must be accepted accordingly.
(3) The acceptance must be communicated:
To conclude a contract between the parties, the acceptance must be communicated in some perceptible form. Further, when a proposal is accepted, the offeree must have the knowledge of the offer made to him. If he does not have the knowledge, there can be no acceptance. The acceptance must relate specifically to the offer made. Then, only it can materialize into a contract.
(4) Acceptance must be in the prescribed mode:
Where the mode of acceptance is prescribed in the proposal, it must be accepted in that manner. But if the proposer does not insist on the proposal being accepted in the manner prescribed after it has been accepted otherwise, i.e., not in the prescribed manner, the proposer is presumed to have consented to the acceptance.
(5) Time:
Acceptance must be given within the specified time limit, if any, and if no time is stipulated, acceptance must be given within the reasonable time and before the offer lapses.
(6) Mere silence is not acceptance:
The acceptance of an offer cannot be implied from the silence of the offeree or his failure to answer, unless the offeree has in any previous conduct indicated that his silence is the evidence of acceptance.
(7) Acceptance by conduct/ Implied Acceptance:
Section 8 of the Act lays down that ''the performance of the conditions of a proposal, or the acceptance of any consideration for a reciprocal promise, which may be offered with a proposal, constitutes an acceptance of the proposal''. This section provides the acceptance of the proposal by conduct as against other modes of acceptance, i.e. verbal or written communication.
Therefore, when a person performs the act intended by the proposer as the consideration for the promise offered by him, the performance of the act constitutes acceptance.
Question 2.
State the exceptions to the rule, "An agreement without consideration is void".
Answer:
Question 3.
Mr. SAMANT owned a motor car. He approached Mr. CHHOTU and offered to sell his motor car or ₹ 3,00,000. Mr. SAMANT told Mr. CHHOTU that the motor car is running at the rate of 30 KMs per litre of petrol. Both the fuel meter and the speed meter of the car were working perfectly.
Mr. CHHOTU agreed with the proposal of Mr. SAMANT and took delivery of the car by paying ₹ 3,00,000/- to Mr. SAMANT. After 10 days, Mr. CHHOTU came back with the car and stated that the claim made by Mr. SAMANT regarding fuel efficiency was not correct and therefore there was a case of misrepresentation. Referring to the provisions of the Indian Contract Act, 1872, decide and write whether Mr. CHHOTU can rescind the contract in the above ground.
Answer:
Question 4.
Explain any five circumstances under which contracts need not be performed with the consent of both the parties.
Answer:
Question 5.
‘X’ entered into a contract with ‘Y’ to supply him 1,000 water bottles @ ₹ 5.00 per water bottle, to be delivered at a specified time.
Thereafter, ‘X’ contracts with ‘Z’ for the purchase of 1,000 water bottles @ ₹ 4.50 per water bottle, and at the same time told ‘Z’ that he did so for the purpose of performing his contract entered into with ‘Y’.
‘Z’ failed to perform his contract in due course and market price of each water bottle on that day was ₹ 5.25 per water bottle. Consequently, ‘X’ could not procure any water bottle and ‘Y’ rescinded the contract.
Calculate the amount of damages which ‘X’ could claim from ‘Z’ in the circumstances? What would be your answer if ‘Z’ had not informed about the Y’s contract? Explain with reference to the provisions of the Indian Contract Act, 1872.
Answer:
Question 6.
What is Quasi Contract? Elaborate the cases which are deemed as Quasi Contract.
Answer:
Question 7:
A shop-keeper displayed a pair of dress in the show-room and a price tag of ₹ 2,000 was attached to the dress. Ms. Lovely looked at the tag and rushed to the cash counter. Then she asked the shop-keeper to receive the payment and pack up the dress.
The shop-keeper refused to hand over the dress to Ms. Lovely in consideration of the price stated in the price tag attached to the Ms. Lovely seeks your advice whether she can sue the shop-keeper for the above cause under the Indian Contract Act, 1872.
Answer:
Question 8.
Rahul, a minor, falsely representing his age, enters into an agreement with a shopkeeper for a loan amount for purchasing a laptop. He gave his expensive watch as a security and took a loan of ₹ 40,000. He was very happy to get ₹ 40,000 and quickly went to the market and purchased a laptop worth ₹ 30,000. He happily spent the rest of the amount with his friends on a pleasure trip.
Later on, Rahul realized that his watch was an expensive watch, and he should not have given like this to the shopkeeper. So, he went back to the shopkeeper and asked for his watch back. Also, he refused to repay the loan amount. The shopkeeper disagrees to this and files a case against minor for recovery of the loan amount. Can the shopkeeper succeed in recovering the loan amount under the Indian Contract Act, 1872?
Answer:
Question 1.
Explain the difference between Sale and Agreement to sell under the Sale of Goods Act, 1930.
Answer:
The differences between the sale and agreement to sell is as follows:
| Basis of difference | Sale | Agreement to sell |
| Transfer of property | The property in the goods passes to the buyer immediately. | Property in the goods passes to the buyer on a future date or on fulfillment of some condition. |
| Nature of contract | It is an executed contract. i.e. contract for which consideration has been paid. | It is an executory contract. i.e. contract for which considerations to be paid at a future date. |
| Remedies for breach | The seller can sue the buyer for the price of the goods because of the passing of the property therein to the buyer. | The aggrieved party can sue for damages only and not for the price, unless the price was payable at a stated date. |
| Liability of parties | A subsequent loss or destruction of the goods is the liability of the buyer. | Such loss or destruction is the liability of the seller. |
| Burden of risk | Risk of loss is that of buyer, since risk follows ownership. | Risk of loss is that of seller. |
| Nature of rights | Creates Jus in rem | Creates Jus in personam |
| Right of resale | The seller cannot resell the goods. | The seller may sell the goods since ownership is with the seller. |
Question 2.
Mr. K visited M/s Makrana Marbles for the purchase of marble and tiles for his newly built house. He asked the owner of the above shop Mr. J to visit his house prior to supply so that he can clearly ascertain the correct mix and measurements of marble and tiles. Mr. J agreed and visited the house on the next day. He inspected the rooms in the first floor and the car parking space. Mr. K insisted him to visit the second floor as well because the construction pattern was different, Mr. J ignored the above suggestion.
Mr. J. supplied 146 blocks of marble as per the size for the rooms and 16 boxes of tiles with a word of caution that the tiles can bear only a reasonable weight. Marble and Tiles were successfully laid except on second floor due to different sizes of the marble. The tiles fitted in the parking space also got damaged due to the weight of the vehicle came for unloading cement bags. Mr. K asked Mr. J for the replacement of marble and tiles to which Mr. J refused, taking the plea that the marble were as per the measurement and it was unsafe to fit tiles at the parking area as it cannot take heavy load. Discuss in the light of provisions of Sale of Goods Act 1930:
Answer:
Question 3.
Explain any six circumstances in detail in which a non-owner can convey better title to the bona fide purchaser of goods for value under the Sale of Goods Act, 1930.
Answer:
Question 4.
Explain the provisions of law relating to unpaid seller’s ‘right of lien’ and distinguish it from the “right of stoppage of the goods in transit”.
Answer:
Question 5.
Ram consults Shyam, a motor-car dealer, for a car suitable for touring purposes to promote the sale of his product. Shyam suggests ‘Maruti’ and Ram accordingly buys it from Shyam. The car turns out to be unfit for touring purposes. What remedy Ram is having now under the Sale of Goods Act, 1930?
Answer:
Question 6.
An auction sale of the certain goods was held on 7th March, 2023 by the fall of hammer in favour of the highest bidder X. The payment of auction price was made on 8th March, 2023 followed by the delivery of goods on 10th March, 2023. Based upon on the provisions of the Sale of Goods Act, 1930, decide when the auction sale is complete
Answer:
Question 1.
Define partnership and name the essential elements for the existence of a partnership as per the Indian Partnership Act, 1932. Explain any two such elements in detail.
Answer: Definition of Partnership: 'Partnership' is the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all. (Section 4 of the Indian Partnership Act, 1932)
The definition of the partnership contains the following five elements which must co-exist before a partnership can come into existence:
ELEMENTS OF PARTNERSHIP
The definition of the partnership contains the following five elements which must co-exist before a partnership can come into existence:
1. Association of two or more persons: Partnership is an association of 2 or more persons. Again, only persons recognized by law can enter into an agreement of partnership. Therefore,a firm, since it is not a person recognized in the eyes of law cannot be a partner. Again, a
minor cannot be a partner in a firm, but with the consent of all the partners, may be admitted to the benefits of partnership.
The Partnership Act is silent about the maximum number of partners but Section 464 of the Companies Act, 2013 read with the relevant Rules has now put a limit of 50 partners in any association / partnership firm.
2. Agreement: It may be observed that partnership must be the result of an agreement between two or more persons. There must be an agreement entered into by all the persons concerned. This element relates to voluntary contractual nature of partnership. Thus, the nature of the partnership is voluntary and contractual. An agreement from which relationship of Partnership arises may be express. It may also be implied from the act done by partners and from a consistent course of conduct being followed, showing mutual understanding between them. It may be oral or in writing.
3. Business: In this context, we will consider two propositions. First, there must exist a business. For the purpose, the term 'business' includes every trade, occupation and profession. The existence of business is essential. Secondly, the motive of the business is the "acquisition of gains" which leads to the formation of partnership. Therefore, there can be no partnership where there is no intention to carry on the business and to share the profit thereof.
4. Agreement to share profits: The sharing of profits is an essential feature of partnership. There can be no partnership where only one of the partners is entitled to the whole of the profits of the business. Partners must agree to share the profits in any manner they choose.
But an agreement to share losses is not an essential element. It is open to one or more partners to agree to share all the losses. However, in the event of losses, unless agreed otherwise, these must be borne in the profit-sharing ratio.
5. Business carried on by all or any of them acting for all: The business must be carried on by all the partners or by anyone or more of the partners acting for all. This is the cardinal principle of the partnership Law. In other words, there should be a binding contract of mutual agency between the partners. An act of one partner in the course of the business of the firm is in fact an act of all partners. Each partner carrying on the business is the principal as well as the agent for all the other partners. He is an agent in so far as he can bind the other partners by his acts and he is a principal to the extent that he is bound by the act of other partners. It may be noted that the true test of partnership is mutual agency rather than sharing of profits. If the element of mutual agency is absent, then there will be no partnership.
Question 2.
What do you mean by “implied authority” of the partners in a firm?
Answer:
Question 3.
State the grounds on which a firm may be dissolved by the Court under the Indian Partnership Act, 1932?
Answer:
Question 4.
An auction sale of the certain goods was held on 7th March, 2023 by the fall of hammer in favour of the highest bidder X. The payment of auction price was made on 8th March, 2023 followed by the delivery of goods on 10th March, 2023. Based upon on the provisions of the Sale of Goods Act, 1930, decide when the auction sale is complete
Answer:
Question 5.
State whether the following are partnerships under the Indian Partnership Act, 1932:
(i) Two firms each having 12 partners combined by an agreement into one firm.
(ii) A and B, co-owners, agree to conduct the business in common for profit.
(iii) Some individuals form an association to which each individual contributes ₹500 annually. The objective of the association is to produce clothes and distribute the clothes free to the war widows.
(iv) A and B, co-owners share between themselves the rent derived from a piece of land.
(v) A and B buy commodity X and agree to sell the commodity with sharing the profits equally.
Answer:
Question 6.
Mr. A. Mr. B and Mr. C were partners in a partnership firm M/s ABC & Co., which is engaged in the business of trading of branded furniture. The name of the partners was clearly written along with the firm name in front of the head office of the firm as well as on the letter-head of the firm.
On 1st October, 20X1, Mr. C passed away. His name was neither removed from the list of partners as stated in front of the head office nor from the letter-heads of the firm. As per the terms of partnership, the firm continued its operations with Mr. A and Mr. B as partners.
The accounts of the firm were settled and the amount due to the legal heirs of Mr. C was also determined on 10th October, 20X1. But the same was not paid to the legal heirs of Mr. C. On 16th October 20X1, Mr. X, a supplier supplied furniture worth ₹20,00,000 to M/s ABC & Co. M/s ABC & Co. could not repay the amount due to heavy losses. Mr. X wants to recover the amount not only from M/s ABC & Co., but also from the legal heirs of Mr. C.
Analyses the above situation in terms of the provisions of the Indian Partnership Act, 1932 and decide whether the legal heirs of Mr. C can also be held liable for the dues towards Mr. X.
Answer:
Question 1.
List the differences between the Limited Liability Partnership and the Limited Liability Company.
Answer: Distinction between LLP and Limited Liability Company:
| Basis | LLP | Limited Liability Company | |
| 1. | Regulating Act | The LLP Act, 2008. | The Companies Act, 2013. |
| 2. | Members/Partners | The persons who contribute to LLP are known as partners of the LLP. | The persons who invest the money in the shares are known as members of the company. |
| 3. | Internal governance structure | The internal governance structure of a LLP is governed by contract agreement between the partners. | The internal governance structure of a company is regulated by statute (i.e., Companies Act, 2013). |
| 4. | Name | Name of the LLP to contain the word “Limited Liability Partnership” or “LLP” as suffix. | Name of the public company to contain the word “limited” and Pvt. Co. to contain the word “Private limited” as suffix. |
| 5. | No. of members/partners |
Minimum – 2 members, Maximum – No such limit on the members in the Act. The members of the LLP can be individuals/or body corporate through the nominees. |
Private company: Minimum – 2 members, Maximum 200 members Public company: Minimum – 7 members, Maximum – No such limit on the members. Members can be organizations, trusts, another business form or individuals. |
| 6. | Liability of members/partners | Liability of a partner is limited to the extent of agreed contribution in case of intention is fraud. | Liability of a member is limited to the amount unpaid on the shares held by them. |
| 7. | Management | The business of the company managed by the partners, including the designated partners authorized in the agreement. | The affairs of the company are managed by board of directors elected by the shareholders. |
| 8. | Minimum number of directors/designated partners | Minimum 2 designated partners. | Pvt. Co. – 2 directors Public co. – 3 directors |
Question 2.
"A LLP (Limited Liability Partnership) is a type of partnership in which participants' liability is fixed to the amount of money they invest whereas a LLC (Limited Liability Private/Public Company) is a tightly held business entity that incorporates the qualities of a corporation and a partnership". In line of above statement clearly elaborate the difference between LLP and LLC.
Answer:
Question 3.
Explain the incorporation by registration of a Limited Liability Partnership and its essential elements under the LLP Act, 2008.
Answer:
Question 4.
Mr. Anil formed a One-Person Company (OPC) on 16th April, 20X1 for manufacturing electric cars. The turnover of the OPC for the financial year ended 31st March 20X2 was about ₹ 2.25 Crores. His friend Sunil wanted to invest in his OPC, so they decided to convert it voluntarily into a private limited company. Can Anil do so?
Answer:
Question 5.
State the circumstances under which LLP may be wound up by the Tribunal under the Limited Liability Partnership Act, 2008.
Answer:
Question 1.
State the limitations of the doctrine of indoor management under the Companies Act, 2013.
Answer: The doctrine of Indoor Management has limitations of its own. That is to say, it is inapplicable to the following cases, namely:
Question 2.
Sound Syndicate Ltd., a public company, its articles of association empowers the managing agents to borrow both short and long-term loans on behalf of the company, Mr. Liddle, the director of the company, approached Easy Finance Ltd., a non banking finance company for a loan of ₹ 25,00,000 in name of the company.
The Lender agreed and provided the above said loan. Later on, Sound Syndicate Ltd. refused to repay the money borrowed on the pretext that no resolution authorizing such loan have been actually passed by the company and the lender should have enquired about the same prior to providing such loan, hence company not liable to pay such loan.
Analyse the above situation in terms of the provisions of Doctrine of Indoor Management under the Companies Act, 2013 and examine whether the contention of Sound Syndicate Ltd. is correct or not?
Answer:
Question 3.
Mr. R is an Indian citizen, and his stay in India during the immediately preceding financial year is for 130 days. He appoints Mr. S, a foreign citizen, as his nominee, who has stayed in India for 125 days during the immediately preceding financial year. Is Mr. R eligible to be incorporated as a One -Person Company (OPC)? If yes, can he give the name of Mr. S in the Memorandum of Association as his nominee? Justify your answers with relevant provisions of the Companies Act, 2013.
Answer:
Question 4.
ABC Pvt. Ltd. is a private limited company with only five members. All the members of the Company were going to Mumbai in relation to some business. An accident took place and all of them died. Answer with reasons under the Companies Act, 2013 whether existence of the company has also come to the end.
Answer:
Question 5.
Mr. Anil formed a One-Person Company (OPC) on 16th April, 20X1 for manufacturing electric cars. The turnover of the OPC for the financial year ended 31st March 20X2 was about ₹ 2.25 Crores. His friend Sunil wanted to invest in his OPC, so they decided to convert it voluntarily into a private limited company. Can Anil do so?
Answer:
Question 1.
Define and explain `Promissory Note’. What are its essential features?
Answer: Promissory Note
Section 4 of the Act defines the term ‘promissory note’ as an instrument in writing (not being a bank note or a currency note) containing an unconditional undertaking, signed by the maker, to pay a certain sum of money only to, or to the order of, a certain person, or to the bearer of the instrument.
Essential of Promissory Note
Question 2.
Discuss the special characteristics of “Negotiable Instruments”.
Answer:
Question 3.
M owes money to N. Therefore, he makes a promissory note for the amount in favor of N, for safety of transmission he cuts the note in half and posts one half to N. He then changes his mind and calls upon N to return the half of the note which he had sent. N requires M to send the other half of the promissory note. Decide how rights of the parties are to be adjusted.
Answer:
Question 4.
Bholenath drew a cheque in favour of Surendar. After having issued the cheque; Bholenath requested Surendar not to present the cheque for payment and gave a stop payment request to the bank in respect of the cheque issued to Surendar. Decide, under the provisions of the Negotiable Instruments Act, 1881 whether the said acts of Bholenath constitute an offence?
Answer:
Question 5.
Priyansh purchased some goods from Sumit. He issued a cheque to Sumit for the sale price on 14th June, 2023. Sumit presented the cheque in his bank and his bank informed him on 19th June, 2023 that cheque was returned unpaid due to insufficiency of funds in the account of Priyansh. Sumit sued against Priyansh under section 138 of the Negotiable Instruments Act, 1881. State with reasons, whether this suit is maintainable?
Answer:
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