3. _535*** Officers and servants of the High Court; procedure in
rent and revenue courts; fees taken in all courts except the Supreme
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
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.
_536* * * * *
12. Libraries, museums and other similar institutions controlled or
financed by the State; ancient and historical monuments and records
other than those _528[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 trams
ways; 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.
_537* * * * *
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 _538[entries 7 and 52] of
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.
_537* * * * *
30. Money-lending and money-lenders; relief of agricultural
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
34. Betting and gambling.
35. Works, lands and buildings vested in or in the possession of the
_539* * * * *
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
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.
_540[54. Taxes on the sale or purchase of goods other than
newspapers, subject to the provisions of entry 92A of List I.]
55. Taxes on advertisements other than advertisements published in
the newspapers _541[and advertisements broadcast by radio or
56. Taxes on goods and passengers carried by road or on inland
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.
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
64. Offences against laws with respect to any of the matters in this
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.