Stamp Duties and Taxes on Newspapers are the taxes that are levied by the Union (central government) but collected and appropriated by the States (state governments).

1. Stamp Duties: Stamp duties are imposed on various instruments such as agreements, deeds, documents, and transactions. The rates and collection of stamp duties are determined by the Union government, but the actual collection and utilization of the revenue generated from stamp duties are done by the respective state governments.

2. Taxes on Newspapers: Taxes on newspapers, including advertisements and circulation, are levied by the Union government. However, these taxes are collected by the state governments, and the revenue generated from them is appropriated by the states.

On the other hand, Passenger and Goods Tax and Estate Duty are not specifically mentioned in the options, but for clarity:

3. Passenger and Goods Tax: This tax, typically levied on transportation services for passengers and goods, is usually within the purview of the state governments. The collection and utilization of this tax remain with the respective state governments.

4. Estate Duty: Estate duty, also known as inheritance tax or death tax, is a tax levied on the estate (property and assets) of a deceased person. As of my knowledge cutoff in September 2021, estate duty was abolished in India in 1985, and therefore it is not currently applicable.

To summarize, the taxes that are levied by the Union but collected and appropriated by the States are Stamp Duties and Taxes on Newspapers.