Seventh Schedule

Article 246

List II: State List

1.

Public order (but not including the use of any naval, military or air force or any other armed force of the Union or of any other force subject to the control of the Union or of any contingent or unit thereof in aid of the civil power).

2.

Police (including railway and village police) subject to the provisions of entry 2A of List I.

3.

Officers and servants of the High Court; procedure in rent and revenue courts; fees taken in all courts except the Supreme Court.

4.

Prisons, reformatories, Borstal institutions and other institutions of a like nature, and persons detained therein; arrangements with other States for the use of prisons and other institutions.

5.

Local government, that is to say, the constitution and powers of municipal corporations, improvement trusts, districts boards, mining settlement authorities and other local authorities for the purpose of local self-government or village administration.

6.

Public health and sanitation; hospitals and dispensaries.

7.

Pilgrimages, other than pilgrimages to places outside India.

8.

Intoxicating liquors, that is to say, the production, manufacture, possession, transport, purchase and sale of intoxicating liquors.

9.

Relief of the disabled and unemployable.

10.

Burials and burial grounds; cremations and cremation grounds.

12.

Libraries, museums and other similar institutions controlled or financed by the State; ancient and historical monuments and records other than those declared by or under law made by Parliament to be of national importance.

13.

Communications, that is to say, roads, bridges, ferries, and other means of communication not specified in List I; municipal tramways; ropeways; 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.

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.

Industries subject to the provisions of entries 7 and 52 of List I.

25.

Gas and gas-works.

26.

Trade and commerce within the State subject to the provisions of entry 33 of List III.

27.

Production, supply and distribution of goods subject to the provisions of entry 33 of List III.

28.

Markets and fairs.

30.

Money-lending and money-lenders; relief of agricultural indebtedness.

31.

Inns and inn-keepers.

32.

Incorporation, regulation and winding up of corporations, other than those specified in List I, and universities; unincorporated trading, literary, scientific, religious and other societies and associations; co-operative societies.

33.

Theatres and dramatic performances; cinemas subject to the provisions of entry 60 of List I; sports, entertainments and amusements.

34.

Betting and gambling.

35.

Works, lands and buildings vested in or in the possession of the State.

37.

Elections to the Legislature of the State subject to the provisions of any law made by Parliament.

38.

Salaries and allowances of members of the Legislature of the State, of the Speaker and Deputy Speaker of the Legislative Assembly and, if there is a Legislative Council, of the Chairman and Deputy Chairman thereof.

39.

Powers, privileges and immunities of the Legislative Assembly and of the members and the committees thereof, and, if there is a Legislative Council, of that Council and of the members and the committees thereof; enforcement of attendance of persons for giving evidence or producing documents before committees of the Legislature of the State.

40.

Salaries and allowances of Ministers for the State.

41.

State public services; State Public Service Commission.

42.

State pensions, that is to say, pensions payable by the State or out of the Consolidated Fund of the State.

43.

Public debt of the State.

44.

Treasure trove.

45.

Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues.

46.

Taxes on agricultural income.

47.

Duties in respect of succession to agricultural land.

48.

Estate duty in respect of agricultural land.

49.

Taxes on lands and buildings.

50.

Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral 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.

53.

Taxes on the consumption or sale of electricity.

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.

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 on professions, trades, callings and employments.

61.

Capitation taxes.

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.

63.

Rates of stamp duty in respect of documents other than those specified in the provisions of List I with regard to rates of stamp duty.

64.

Offences against laws with respect to any of the matters in this List.

65.

Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List.

66.

Fees in respect of any of the matters in this List, but not including fees taken in any court.

VERSION 1

Article 217, Draft Constitution of India 1948

LIST II-STATE LIST

1. Public order (but not including the use of naval, military or air forces in aid of the civil power); preventive detention for reasons connected with the maintenance of public order; persons subjected to such detention.
2. The administration of justice, constitution and organization of all courts, except the Supreme Court, and fees taken therein.
3. Jurisdiction and powers of all courts except the Supreme Court, with respect to any of the matters in this List; procedure in Rent and Revenue Courts.
4. Police, including railway and village police.
5. Prisons reformatories, Borstal institutions and other institutions of a like nature, and persons detained therein: arrangements with other States for the use of prisons and other institutions.
6. Public debt of the State.
7. State Public Services and State Public Service Commissions.
8. Works, lands and buildings vested in or in the possession of the State.
9. **Compulsory acquisition of land except for the purposes of the Union subject to the provisions of List III with respect to regulation of the principles on which compensation is to be determined for property acquired or requisitioned for the purposes of a State.


** See footnote to entry 43 of List I (Union List).


10. Libraries, museums and other similar institutions controlled or financed by the State.
11. **Elections to the Legislature of the State and of the Governor of the State/ for the constitution of a panel for the purpose of the appointment of a Governor for the State; and Election Commission to superintend, direct and control such elections.
12. The emoluments and allowances and rights with respect to leave of absence of the Governor of the State, salaries and allowances of the Ministers for the State, of the Speaker and Deputy Speaker of the Legislative Assembly, and if there is a Legislative Council, of the Chairman and Deputy Chairman thereof; the salaries, allowances and privileges of the members of the Legislature of the State.
13. The enforcement of attendance of persons for giving evidence or producing documents before committees of the Legislature of the State.
14. Local Government, that is to say, the constitution and powers of municipal corporations, improvement trusts, district boards, mining settlement authorities and other local authorities for the purpose of local self-government or village administration.
15. Public health and sanitation; hospitals and dispensaries; registration of births and deaths.
16. Pilgrimages, other than pilgrimages to places beyond India.
17. Burials and burial grounds; cremations and cremation grounds.
18. Education including Universities other than those specified in entry 40 of List 1.
19. Communications, that is to say, roads, bridges, ferries, and other means of communication not specified in List I; minor railways subject to the provisions of List I with respect to such railways; municipal tramways; ropeways; inland waterways and traffic thereon subject to the provisions of List I and List III with regard to such waterways; ports, subject to the provisions in List I with regard to major ports; vehicles other than mechanically propelled vehicles.


**The words ‘for the constitution of a panel for the purpose of the appointment of a Governor for the State’ will have to be used for the words of the Governor of the State’ in this entry if the second alternative is adopted in article 131


20. Water, that is to say, water supplies, irrigation and canals, drainage and embankments, water storage and water power subject to the provisions of entry 74 of List I.
21. Agriculture, including agricultural education and research, protection against pests and prevention of plant diseases.
22. Improvement of stock and prevention of animal diseases; veterinary training and practice.
23. Pounds and the prevention of cattle trespass.
24. 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.
25. Courts of Wards, encumbered and attached estates.
26. Treasure trove.
27. Forests.
28. Regulation of mines and oilfields and mineral development subject to the provisions of List I with respect to regulation and development under the control of the Union.
29. Fisheries.
30. Protection of wild birds and wild animals.
31. Gas and gasworks.
32. Trade and commerce within the State; markets and fairs.
33. Regulation of trade, commerce and intercourse with other States for the purposes of the provisions of article 244 of this Constitution.
34. Money-lending and money-lenders; relief of agricultural indebtedness.
35. Inns and inn-keepers.
36. Production, supply and distribution of goods.
37. Development of industries, subject to the provisions in List I with respect to the development of certain industries under the control of the Union.
38. Adulteration of foodstuffs and other goods.
39. Weights and measures except establishment of standards.
40. Intoxicating liquors and narcotic drugs, that is to say, the production, manufacture, possession, transport, purchase and sale of intoxicating liquors, opium land other narcotic drugs, but subject, as respects opium, to the provisions of List I and, as respects poisons and dangerous drugs, to the provisions of List Ill.
41. Relief of the poor; unemployment.
42. The incorporation, regulation and winding up of corporations not being corporations specified in List I, or Universities; unincorporated trading,: literary, scientific, religious and other societies and associations; cooperative societies.
43. Charities and charitable institutions, charitable and religious endowments and religious institutions.
44. Theatres, dramatic performances and cinemas, but not including the sanction of cinematograph films for exhibition.
45. Betting and gambling.
46. Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues.
47. The rates of stamp duty in respect of documents other than those specified in the provisions of List I with regard to rates of stamp duty.
48. Duties in respect of succession to agricultural land.
49. Estate duty in respect of agricultural land.
50. Taxes on passengers and goods carried on inland waterways.
51. Taxes on agricultural income.
52. 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 the territory of India:

a) alcoholic liquors for human consumption;
b) opium, Indian hemp and other narcotic drugs and narcotics, non-narcotic drugs;

*but not including medical and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry.

53. Taxes on lands and buildings.
54. Taxes on mineral rights, subject to any limitations imposed by Parliament by law relating to mineral development.
55. Capitation taxes.
56. Taxes on professions, trades, callings and employments.
57. Taxes on animals and boats.
58. ** Taxes on the sale, turnover or purchase of goods including taxes in lieu thereof on the use or consumption within the State of goods liable to taxes within the State on sale, turnover or purchase; taxes on advertisements.


* See footnote to entry 86 of List I (Union List).

**This entry has been revised to follow the recommendation of the Expert Committee on the Financial Provisions of the Constitution.


59. Taxes on vehicles suitable for use on roads, whether mechanically propelled
60. Taxes on the consumption or sale of electricity.
61. Taxes on the entry of goods into a local area for consumption, use or sale
62. Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling
63. Tolls.
64. Inquiries and statistics for the purpose of any of the matters in this List.
65. Offences against laws with respect to any of the matters in this List.
66. Fees in respect of any of the matters in this List, but not including fees taken in any court.

VERSION 2

Article 246, Constitution of India 1950

List II—State List

1. Public order (but not including the use of naval, military or air forces or any other armed forces of the Union in aid of the civil power).
2. Police, including railway and village police.
3. Administration of justice; constitution and organisation of courts, except the Supreme Court and the High Court; officers and servants of the High Court; procedure in rent and revenue courts; fees taken in all courts except the Supreme Court.
4. Prisons, reformatories, Borstal institutions and other institutions of a like nature, and persons detained therein; arrangements with other States for the use of prisons and other institutions.
5. Local government, that is to say, the constitution and powers of municipal corporations, improvement trusts, district boards, mining settlement authorities and other local authorities for the purpose of local self-government or village administration.
6. Public health and sanitation; hospitals and dispensaries.
7. Pilgrimages, other than pilgrimages to places outside India.
8. Intoxicating liquors, that is to say, the production, manufacture, possession, transport, purchase and sale of intoxicating liquors.
9. Relief of the disabled and unemployable.
10. Burials and burial grounds; cremations and cremation grounds.
11. Education including universities, subject to the provisions of entries 63, 64, 65 and 66 of List I and entry 25 of List III.
12. Libraries, museums and other similar institutions controlled or financed by the State; ancient and historical monuments and records other than those declared by Parliament by law to be of national importance.
13. Communications, that is to say, roads, bridges, ferries, and other means of communication not specified in List I; municipal tramways; ropeways; 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.
19. Forests.
20. Protection of wild animals and birds.
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. Industries subject to the provisions of entry 52 of List I.
25. Gas and gas-works.
26. Trade and commerce within the State subject to the provisions of entry 33 of List III.
27. Production, supply and distribution of goods subject to the provisions of entry 33 of List III.
28. Markets and fairs.
29. Weights and measures except establishment of standards.
30. Money-lending and money-lenders; relief of agricultural indebtedness.
31. Inns and inn-keepers.
32. Incorporation, regulation and winding up of corporations, other than those specified in List I, and universities; unincorporated trading, literary, scientific, religious and other societies and associations; co-operative societies.
33. Theatres and dramatic performances; cinemas subject to provisions of entry 60 of List I; sports, entertainments and amusements.
34. Betting and gambling.
35. Works, lands and buildings vested in or in the possession of the State.
36.Acquisition or requisitioning of property, except for the purposes of the Union, subject to the provisions of entry 42 of List III.
37. Elections to the Legislature of the State subject to the provisions of any law made by Parliament.
38. Salaries and allowances of members of the Legislature of the State, of the Speaker and Deputy Speaker of the Legislative Assembly and, if there is a Legislative Council, of the Chairman and Deputy Chairman thereof.
39. Powers, privileges and immunities of the Legislative Assembly and of the members and the committees thereof, and, if there is a Legislative Council, of that Council and of the members and the committees thereof; enforcement of attendance of persons for giving evidence or producing documents before committees of the Legislature of the State.
40. Salaries and allowances of Ministers for the State.
41. State public services; State Public Service Commission.
42. State pensions, that is to say, pensions payable by the State or out of the Consolidated Fund of the State.
43. Public debt of the State.
44. Treasure trove.
45. Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues.
46. Taxes on agricultural income.
47. Duties in respect of succession to agricultural land.
48. Estate duty in respect of agricultural land.
49. Taxes on lands and buildings.
50. Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral 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.

52. Taxes on the entry of goods into a local area for consumption, use or sale therein.
53. Taxes on the consumption or sale of electricity.
54. Taxes on the sale or purchase of goods other than newspapers.
55. Taxes on advertisements other than advertisements published in the newspapers.
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 on professions, trades, callings and employments.
61. Capitation taxes.
62. Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling.
63. Rates of stamp duty in respect of documents other than those specified in the provisions of List I with regard to rates of stamp duty.
64. Offences against laws with respect to any of the matters in this List.
65. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List.
66. Fees in respect of any of the matters in this List, but not including fees taken in any court.

SUMMARY

The Draft Seventh Schedule (Seventh Schedule of the Constitution of India 1950) was discussed in the Constituent Assembly on 29, 30 and 31 August 1949; 1, 2, 3 and 9 September, 1949; and 13 and 17 October 1949. Draft Article 217 conferred on Parliament and State Legislature, the power to make laws on matters listed out in the Draft Seventh Schedule. The schedule in turn provides three detailed lists – Union List, State List and Concurrent List – demarcating the matters on which Parliament and State Legislature have the sole and shared responsibility of making laws.

The Assembly took up for discussion each entry in the three lists against which amendments were moved. For instance, one item in the Union List that raised concerns of the Assembly members was the Union’s legislative control over any educational Institution that Parliament declared to be an institution of national importance. A few members were afraid this was an unnecessary expansion of the Centre’s jurisdiction as this meant that any educational institution could be brought under the Centre’s control in the future. Also, taking away more responsibilities of the State could lead to a weaker State and a sense of grievance against the Centre. Citing the State government’s incompetence and economically weak status, a few members wanted education entirely to be placed in the Union List and all Universities to be under Central control. One member reasoned that Centralisation would also mean better coordination between these institutions and greater national unity in a way.

A member moved an amendment to now place a ban on cattle-slaughter under the State List. Some members felt the Drafting Committee was being timid by not agreeing to explicitly state a ban on cow-slaughter within the Schedule. A Drafting Committee member countered that the function of this schedule was to only distribute legislative powers between the Union and the State and not to dictate the policy of the government. Hence, the Committee saw it more appropriate to limit such an entry within the Directive Principles of State Policy and not introduce it within this Schedule. He also reassured the Assembly members that the ban on cow-slaughter would be achieved even without an explicit provision in the Seventh Schedule. A member also pushed for this provision to be shifted to the Concurrent List, giving both the State and the Union legislative authority over this matter as the improvement and protection of cattle stock required the knowledge and funds of the Centre too. The finalized entry adopted by the Assembly made changes to include protection and did not include cow-slaughter.

The question of legislative control over taxation brought up a few points of conflict within the Assembly. While insisting that the duty to be paid on agricultural land must also be included in the Union List, one member took an inflexible position that States should have no financial autonomy as this would only further inequality between people and stall the country’s development. A member took a similar position on the Centre collecting agricultural duties citing the need for uniformity in taxation. The Drafting Committee member’s move to include duty on the excise of non-narcotic drugs within the Union List brought out scathing criticism from one member. He chided the Committee members that if they were going to rob the States from, ‘powers, political, financial and others, it would be better for us to say here and now that Provincial (State) Autonomy must go and there must be Unitary Government’.

One member introduced a new entry – 88-A – to the Union List that dealt with taxation on the sale or purchase of newspapers. Few members came out in strong opposition to the move. A member argued that it violated the Fundamental right to freedom of speech and expression and asked the Drafting Committee to reconsider the entry. A member opposing this position claimed that if one were to extend the meaning of freedom of speech and expression to this extent it would lead to chaos. To tax the income of newspapers did not in any way offend the freedom of speech and expression. The Drafting Committee Chairman did not accept these arguments. He reasoned that as long as the taxation was reasonable and non-discriminatory it did not go against the freedom of speech and expression. Eventually entry 88-A was approved by the Assembly to be included in the Union List of the Seventh Schedule.

The Assembly systematically took up each entry for discussion and went about the proceedings over the course of 9 days. Finally, the Seventh Schedule with all the amendments was adopted as part of the Constitution.