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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