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As per the State List under the Seventh Schedule of the Constitution of India, the States have jurisdiction over agricultural land in connection with which of the following subjects? 1. Taxes on agricultural income 2. Duties in respect of succession of agricultural land 3. Estate duty in respect of agricultural land
Explanation
Under the Seventh Schedule of the Constitution of India, the State List (List II) grants state legislatures exclusive jurisdiction over specific matters related to agricultural land. Entry 46 of the State List explicitly empowers states to levy 'Taxes on agricultural income'. Entry 47 covers 'Duties in respect of succession to agricultural land', while Entry 48 pertains to 'Estate duty in respect of agricultural land' [3]. Conversely, the Union List (List I) specifically excludes agricultural land from its jurisdiction regarding these subjects; for instance, Entry 87 of List I covers estate duty for property 'other than agricultural land', and Entry 88 covers succession duties for property 'other than agricultural land' [4]. Therefore, all three subjects mentioned—taxes on income, succession duties, and estate duty—fall under the state's jurisdiction when they concern agricultural land [3].
Sources
- [3] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 92: World Constitutions > STATE LIST (LIST-II) > p. 711
- [1] Introduction to the Constitution of India, D. D. Basu (26th ed.). > Chapter 35: TABLES > DISTRIBUTON QFLEGISLATIVE POWER > p. 556
- [4] https://fincomindia.nic.in/asset/doc/commission-reports/8th-FC/appendices/provisions%20of%20the%20constitutions%20(app-3).pdf
SIMILAR QUESTIONS
Which one of the following subjects is under the Union List in the Seventh Schedule of the Constitution of India?
Which one among the following pairs of Subjects and Lists under the Seventh Schedule of the Constitution of India is not correctly matched ?
Consider the following subjects under the Constitution of India : I. List I-Union List, in the Seventh Schedule II. Extent of the executive power of a State III. Conditions of the Governor's office For a constitutional amendment with respect to which of the above, ratification by the Legislatures of not less than one-half of the States is required before presenting the bill to the President of India for assent?
Which of the following statements relating to the Fifth Schedule of the Constitution of India is not correct?
A) It relates to the special provision for administration of certain areas in the States other than Assam, Meghalaya, Tripura and Mizoram
B) Tribal advisory councils are to be constituted to give advice under the Fifth Schedule
C) The Governor is not authorized to make regulations to prohibit or restrict the transfer of land by, or among members of the Scheduled Tribes
D) The Governors of the States in which there are scheduled areas have to submit reports to the President regarding the administration of such areas