Constitutional Provisions of Taxation

Article 246 (1)

Constitution of India states that Parliament has exclusive powers to make laws with respect to any of matters enumerated in List I in Seventh Schedule to Constitution (i.e Union list).

Article 246 (3)

It provides that State Governments have exclusive powers to make laws for State with respect to any matter enumerated in List II of Seventh Schedule to Constitution (i.e. State List). Parliament has exclusive powers to make laws in respect of matters given in Union List and State Government has the exclusive jurisdiction to legislate on the matters containing in State List.

List III of Seventh Schedule (i.e Concurrent ....

Do You Want to Read More?
Subscribe Now
To get access to detailed content

Already a Member? Login here

Take Annual Subscription and get the following Advantage
The annual members of the Civil Services Chronicle can read the monthly content of the magazine as well as the Chronicle magazine archives.
Readers can study all the material since 2018 of the Civil Services Chronicle monthly issue in the form of Chronicle magazine archives.
Be an Annual Subscriber

Indian Economy & Socio-economic Development