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CDS 2024 · PYQ · Indian Polity / Seventh Schedule · medium

As per the State List under the Seventh Schedule of the Constitution of India, the States have jurisdiction over agricultural land in connection with which of the following subjects? 1. Taxes on agricultural income 2. Duties in respect of succession of agricultural land 3. Estate duty in respect of agricultural land

  1. A.1 and 2 only
  2. B.2 and 3 only
  3. C.1 and 3 only
  4. D.1, 2 and 3✓ Correct

Explanation

Under the State List (List II) of the Seventh Schedule of the Indian Constitution, States have exclusive jurisdiction over: Entry 46 — Taxes on agricultural income; Entry 47 — Duties in respect of succession to agricultural land; and Entry 48 — Estate duty in respect of agricultural land. Therefore all three subjects fall within the legislative competence of the States in relation to agricultural land.
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