Determine the jurisdiction of the following disputes:
a) at the request of the Inspectorate of the Ministry of Taxes and Duties of the Russian Federation to Sargsyan on the recovery of tax on property transferred as a gift;
b) at the request of the joint-stock company "Neftegazstroy" to the construction company to oblige to conclude a contract in accordance with the terms of the preliminary contract;
c) at the request of the Sverdlovsk Railway to a state-owned enterprise to recover a penalty for late payment of road tariffs for the carriage of goods;
d) at the request of the bodies of the Federal Treasury to CJSC Promkompleks for the recovery of 100 thousand rubles allocated to the enterprise from the federal budget for the implementation of the supply agreement for republican needs, but spent not for the intended purpose;
e) at the request of the Standard-Invest partnership to Onyx to recover the debtor's property, since the payment claims accepted by Onyx are not executed by the bank due to lack of funds in the payer's account.

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