constituent assembly of india debates (proceedings)- volume vii

A. By Taxes B. Comm-ercial
Opera-tions
A. Directly
raised by the
Province.
1. Land Revenue.
2. Duties of
excise on
alcoholic liquors,
etc. excluded
from Federal
revenues.
3. Taxes on
Agricultural
income.
4. Taxes on
Lands and
Buildings*
Hearths and
Windows.
5. Succession to
agricultural land.
6. Taxes on
Mineral rights.
7. Capitation
taxes.
8. Taxes on
Professions, Arts,
Trades and
Callings.*
9. Animals and
Boats.*
10. Sale of Goods
and
Advertisements.
11. Octroi.
12. Taxes on
luxuries,
entertainment,
etc.*
13. Stamps—
other than
Stamps in
B. Levied
and
collected
by the
Federati
on and
wholly
allocated
to the
Province
s
|
Items in
List A of
the other
Table.
C. Levied and collected by the
Federation but which is or may be
allocated in part to the Provinces.
|
(a) By the Government of
India Act.
Income-tax. !!
Export duty on Jute.#
(b) By
Federal
legislation.
$
Salt.!
Federal
Excise
Duty.
Export
Duties.#
C.
Soverei
gn
Rights
|
Escheat
and
Lapse
.
D. Grants-inaid
and
subventions
from the
centre.