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Amendment of Seventh Schedule.

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..... ; (iii) entry 55 shall be omitted; (iv) for entry 62, the following entry shall be substituted, namely:- 62. Taxes on entertainments and amusements to the extent levied and collected by a Panchayat or a Municipality or a Regional Council or a District Council. . - Provisions after amendment: Sch.7. VII-SCHEDULE.- SEVENTH SCHEDULE (Article 246) List I - Union List 1. Defence of India and every part thereof including preparation for defence and all such acts as may be conducive in times of war to its prosecution and after its termination to effective demobilisation. 2. Naval, military and air forces; any other armed forces of the Union. 1 [2A. Deployment of any armed force of the Union or any other force subject to the control of the Union or any contingent or unit thereof in any State in aid of the civil power; powers, jurisdiction, privileges and liabilities of the members of such forces while on such deployment.] 3. Delimitation of cantonment areas, local self-government in such areas, the constitution and powers within such areas of cantonment authorities and the regulation of house accommodation (including the control of rents) in su .....

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..... d of aerodromes; provision for aeronautical education and training and regulation of such education and training provided by States and other agencies. 30. Carriage of passengers and goods by railway, sea or air, or by national waterways in mechanically propelled vessels. 31. Posts and telegraphs; telephones, wireless, broadcasting and other like forms of communication. 32. Property of the Union and the revenue therefrom, but as regards property situated in a State 2 *** subject to legislation by the State, save in so far as Parliament by law otherwise provides. 3 ****** 34. Courts of wards for the estates of Rulers of Indian States. 35. Public debt of the Union. 36. Currency, coinage and legal tender; foreign exchange. 37. Foreign loans. 38. Reserve Bank of India. 39. Post Office Savings Bank. 40. Lotteries organised by the Government of India or the Government of a State. 41. Trade and commerce with foreign countries; import and export across customs frontiers; definition of customs frontiers. 42. Inter-State trade and commerce. 43. Incorporation, regulation and winding up of trading corporations, including banking, insurance and .....

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..... the University established in pursuance of article 371E]; any other institution declared by Parliament by law to be an institution of national importance. 64. Institutions for scientific or technical education financed by the Government of India wholly or in part and declared by Parliament by law to be institutions of national importance. 65. Union agencies and institutions for- (a) professional, vocational or technical training, including the training of police officers; or (b) the promotion of special studies or research; or (c) scientific or technical assistance in the investigation or detection of crime. 66. Co-ordination and determination of standards in institutions for higher education or research and scientific and technical institutions. 67. Ancient and historical monuments and records, and archaeological sites and remains 5 [declared by or under law made by Parliament] to be of national importance. 68. The Survey of India, the Geological, Botanical, Zoological and Anthropological Surveys of India; Meteorological organisations. 69. Census. 70. Union Public Service; All-India Services; Union Public Service Commission. 71. Union pensions .....

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..... rit (commonly known as petrol); (d) natural gas; (e) aviation turbine fuel; and (f) tobacco and tobacco products.] 85. Corporation tax. 86. Taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies; taxes on the capital of companies. 87. Estate duty in respect of property other than agricultural land. 88. Duties in respect of succession to property other than agricultural land. 89. Terminal taxes on goods or passengers, carried by railway, sea or air; taxes on railway fares and freights. 90. Taxes other than stamp duties on transactions in stock exchanges and futures markets. 91. Rates of stamp duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts. 30 [92. xxx] 8 [92A. Taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter-State trade or commerce.] 9 [92B. Taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment tak .....

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..... inland waterways and traffic thereon subject to the provisions of List I and List III with regard to such waterways; vehicles other than mechanically propelled vehicles. 14. Agriculture, including agricultural education and research, protection against pests and prevention of plant diseases. 15. Preservation, protection and improvement of stock and prevention of animal diseases; veterinary training and practice. 16. Pounds and the prevention of cattle trespass. 17. Water, that is to say, water supplies, irrigation and canals, drainage and embankments, water storage and water power subject to the provisions of entry 56 of List I. 18. Land, that is to say, rights in or over land, land tenures including the relation of landlord and tenant, and the collection of rents; transfer and alienation of agricultural land; land improvement and agricultural loans; colonization. 15 ****** 21. Fisheries. 22. Courts of wards subject to the provisions of entry 34 of List I; encumbered and attached estates. 23. Regulation of mines and mineral development subject to the provisions of List I with respect to regulation and development under the control of the Union. 24 .....

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..... neral development. 51. Duties of excise on the following goods manufactured or produced in the State and countervailing duties at the same or lower rates on similar goods manufactured or produced elsewhere in India:- (a) alcoholic liquors for human consumption; (b) opium, Indian hemp and other narcotic drugs and narcotics, but not including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry. 31 [52. xxx] 53. Taxes on the consumption or sale of electricity. 32 [54. Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods.] 33 [55. xxx] 56. Taxes on goods and passengers carried by road or on inland waterways. 57. Taxes on vehicles, whether mechanically propelled or not, suitable for use on roads, including tramcars subject to the provisions of entry 35 of List III. 58. Taxes on animals and boats. 59. Tolls. 60. Taxes o .....

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..... Evidence and oaths; recognition of laws, public acts and records, and judicial proceedings. 13. Civil procedure, including all matters included in the Code of Civil Procedure at the commencement of this Constitution, limitation and arbitration. 14. Contempt of court, but not including contempt of the Supreme Court. 15. Vagrancy; nomadic and migratory tribes. 16. Lunacy and mental deficiency, including places for the reception or treatment of lunatics and mental deficients. 17. Prevention of cruelty to animals. 22 [17A. Forests. 17B. Protection of wild animals and birds.] 18. Adulteration of foodstuffs and other goods. 19. Drugs and poisons, subject to the provisions of entry 59 of List I with respect to opium. 20. Economic and social planning. 23 [20A. Population control and family planning.] 21. Commercial and industrial monopolies, combines and trusts. 22. Trade unions; industrial and labour disputes. 23. Social security and social insurance; employment and unemployment. 24. Welfare of labour including conditions of work, provident funds, employers' liability, workmen's compensation, invalidity and old age pensions and m .....

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..... e as such arrears, arising outside that State. 44. Stamp duties other than duties or fees collected by means of judicial stamps, but not including rates of stamp duty. 45. Inquiries and statistics for the purposes of any of the matters specified in List II or List III. 46. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List. 47. Fees in respect of any of the matters in this List, but not including fees taken in any court. *************************** Notes : 1. Inserted by the Constitution (Forty-second Amendment) Act, 1976, Section 57 (w.e.f. 3-1-1977). 2. The words and letters specified in Part A or Part B of the First Schedule omitted by the Constitution (Seventh Amendment) Act, 1956, Section 29 and Schedule 3. Entry 33 omitted by Section 26. ibid. 4. Substituted by the Constitution (Thirty-second Amendment) Act, 1973, Section 4, for Delhi University and (w.e.f. 1-7-1974). 5. Substituted by the Constitution (Seventh Amendment) Act, 1956, Section 27, for declared by Parliament by law . 6. Inserted by the Constitution (Fifteenth Amendment) Act, 1963, Section 12 (with re .....

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..... Indian hemp and other narcotic drugs and narcotics, but including medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry. 30. Entry 92 and 92C of the union list, omitted by the the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016, before it was read as, 92. Taxes on the sale or purchase of newspapers and on advertisements published therein. 92C. Taxes on services. 31. Entry 52 of the state list, omitted by the the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016 , before it was read as, 52. Taxes on the entry of goods into a local area for consumption, use or sale therein. 32. Entry 54 of the state list, substituted by the the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016 , before it was read as, 19 [54. Taxes on the sale or purchase of goods other than newspapers, subject to the provisions of entry 92A of List I.] 33. Entry 55 of the state list, omitted by the the Constitution (One Hundred and First Amendment) Act, 2016, w.e.f. 16.9.2016 , before it was read as, 55. Taxes on advertisements other t .....

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