Vol. 13 · pages 331–335

69. The emoluments and allowances and rights in respect of leave of absence of the President, the salaries and allowan- ces of the Ministers for the Union and of the Chairman and Deputy Chairman of the Council of States and of the Speaker and Deputy Speaker of the House of the People; the salaries, allowances and privileges of the members of Parliament; the salary, allowances and the conditions of service of the Auditor-General of India. 5 70. The enforcement of attendance of persons for giving evidence or producing documents before committees of Par- liament. 10 71. Migration from one State to another. 72. Inter-State quarantine. 73. Inter-State trade and commerce subject to the provi- sion of entry 33 of List II. 15 74. The devlopment of inter-State waterways for pur- poses of flood control, irrigation, navigation and hydro-elec- tric power. 75. Fishing and fisheries beyond territorial waters. 76. Manufacture and distribution of salt by Union agen- cies; regulation and control of manufacture and distribution of salt by other agencies. 20 77. Provision for dealing with grave emergencies in any part of the territory of India affecting the Union. 78. Lotteries organised by the Government of India or the Government of any State. 25 *79. Stock Exchanges and futures market and taxes other than stamp duties on transactions therein. 80. The 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 81. Duties in respect of succession to property other than agricultural land. 82. Estate duty in respect of property other than agri- cultural land. 35 83. Terminal taxes on goods or passengers, carried by railway or air; taxes on railway fares and freights. 84. Taxes on income other than agricultural income. 85. Duties of customs including export duties. 40 *This entry has been inserted to follow the recommendation of the Expert Committee on the Financial Provisions of the Constitution. 329 THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 298 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES

*86. Duties of excise on tobacco and other goods manufac- tured or produced in India except— (a) alcoholic liquors for human consumption; (b) opium, Indian hemp and other narcotic drugs and narcotics; non-narcotic drugs; 5 but including medicinal and toilet preparations containing alcohol, or any substance included in sub-paragraph (b) of this entry. 87. Corporation tax. 88. Taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies; taxes on the capital of companies. 10 89. Offences against laws with respect to any of the mat- ters in this List. 90. Fees in respect of any of the matters in this List, but not including fees taken in any court. 15 91. Any other matter not enumerated in List II or List III including any tax not mentioned in either of those Lists. 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. 20 2. The administration of justice; constitution and organi- sation of all courts, except the Supreme Court, and fees taken therein. 25 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. 30 *The Committee is of opinion that duties of excise on medicinal and toilet preparations containing alcohol or any substance included in sub-paragraph (b) of this entry should be included in this entry as duties leviable by the Union, as it thinks that uniform rates of excise duty should be fixed in respect of these goods in all Statos for the sake of development of the pharmaceutical industry. The levy of different rates in differ- ent States is likely to lead to a discrimination in favour of goods imported from foreign countries which would be detrimental to the interests of Indian manufacturers as was pointed out by the Drugs Enquiry Committee in their report in 1931. THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 330 299THE DRAFT CONSTITUTION

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. 5 7. State Public Services and State Public Service Com- missions. 8. Works, lands and buildings vested in or in the posses- sion 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 compen- sation is to be determined for property acquired or requisi- tioned for the purposes of a State. 10 10. Libraries, museums and other similar institutions controlled or financed by the State. 15 **11. Elections to the Legislature of the State and of the Governor of the State/for the constitution of a panel for the propose of the appointment of a Governor for the State; and Election Commission to superintend, direct and control such elections. 20 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. 25 13. The enforcement of attendance of persons for giving evidence or producing documents before Committees of the Legislature of the State. 30 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. 35 15. Public health and sanitation; hospitals and dispen- saries; registration of births and deaths. *See footnote to entry 43 of List I (Union List). **The words ‘for the constitution of a panel for the purpose of the appoint- ment 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. 331 THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 300 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES

16. Pilgrimages, other than pilgrimages to places beyond India. 17. Burials and burial grounds; cremations and crema- tion grounds. 18. Education including Universities other than those specified in entry 40 of List I. 5 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. 10 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. 15 21. Agriculture, including agricultural education and research, protection against pests and prevention of plant diseases 20 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 land-lord and tenant, and the collection of rents; transfer and alienation of agricultural land; land improvement and agricultural loans; colonization. 2 25. Courts of Wards, encumbered and attached estates. 26. Treasure trove. 27. Forests. 30 28. Regulation of mines and oilfields and mineral deve- lopment 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. 35 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. 40 THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 332 301THE DRAFT CONSTITUTION

31. Money lending and money lenders; relief of agricul- tural 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, 5 38. Adulteration of foodstuffs and other goods. 39. Weights and measures except establishment of standards. 10 40. Intoxicating liquors and narcotic drugs, that is to say, the production, manufacture, possession, transport, purchase and sale of intoxicating liquors, opium and 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 III. 15 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; co-operative societies 20 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 exhibi- tion 25 45. Betting and gambling. 46. Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for reve- nue purposes and records of rights, and alienation of revenues. 30 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. 35 49. Estate duty in respect of agricultural land. 50. Taxes on passengers and goods carried on inland waterways. 51. Taxes on agricultural income. 40 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 333 THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 302 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES