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The Constitution of India in English 2026: page 351

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 351, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.

Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.

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Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.

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320                   THE CONSTITUTION OF INDIA
                                (Seventh Schedule)

      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
                                                       e
the State and countervailing duties at the same or lower rates on similar goods
manufactured or produced elsewhere in India:—     od
            (a) alcoholic liquors for human consumption;
                                             aC
            (b) opium, Indian hemp and other narcotic drugs and narcotics,
                                         di
but not including medicinal and toilet preparations containing alcohol or any
                                      In
substance included in sub-paragraph (b) of this entry.
      1
        [52. *            *            *            *           *          *]
      53. Taxes on the consumption or sale of electricity.
      2
        [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.]
      3
        [55. *            *            *            *           *          *]
      56. Taxes on goods and passengers carried by road or on inland
waterways.



1. Entry 52 omitted by the Constitution (One Hundred and First Amendment) Act, 2016,
   s. 17(b)(i) (w.e.f. 16-9-2016).
2. Subs. by the Constitution (Sixth Amendment) Act, 1956, s. 2 (w.e.f. 11-9-1956) and
   further subs. by the Constitution (One Hundred and First Amendment) Act, 2016,
   s. 17(b)(ii) (w.e.f. 16-9-2016).
3. Entry 55 omitted by the Constitution (One Hundred and First Amendment) Act, 2016,
   s. 17(b)(iii) (w.e.f. 16-9-2016).

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