Constituent Assembly of India Debates

36. Theatres, dramatic performances and cinemas, but not including the sanction
of cinematograph films for exhibition.
37. Betting and gambling.
38. Offences against laws with respect to any of the matters In this List.
39. Inquiries and statistics. for the purpose of any of the matters in this List.
40. 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 revenue.
41. Duties of excise on the following goods manufactured or produced in the
Province and countervailing duties at the same 'or lower rates on similar goods
manufactured or produced elsewhere in the territories of the Federation-
(a) alcoholic liquors for human consumption;
(b) opium, Indian hemp and other narcotic drugs and narcotics; non-narcotic
drugs;
(c) medicinal and toilet preparations containing alcohol or any substance included
in sub-paragraph (B) 'of this entry.
42. Taxes on agricultural Income.
43. Taxes on lands and buildings, hearths and windows.
44. Duties in respect of succession to agricultural land.
45. Estate duty in respect of agricultural land.
46. Taxes on mineral rights, subject to any limitations Imposed by any Act of the
Federal Parliament relating to mineral development.
47. Capitation taxes.
48. Taxes on professions, trades, callings and employments.
49. Taxes on animals and boats.
50. Taxes on the sale of goods and on advertisements.
51. Taxes on vehicles suitable for use on roads, whether mechanically propelled or
not, including tramcars.
52. Taxes on the consumption or sale of electricity.
53. Cesses on the entry of goods into a local area for consumption, use or sale