In terms of Article 246 of the Indian constitution, there is a threefold distribution of legislative powers between Union and the State Governments. The VIIth Schedule of the constitution contains 3 lists.

The Union List gives exclusive legislative powers to union to legislate on 97 items of all India character including: defense, armed forces, arms and ammunition, atomic energy, foreign affairs, war and peace, citizenship, extradition, railways, shipping and navigation, airways, posts and telegraphs, telephones, wireless and broadcasting, currency, foreign trade, inter-state trade and commerce, banking, insurance, control of industries, regulation and development of mines, mineral and oil resources, elections, audit of Government accounts, constitution and organization of the Supreme Court, High Courts and union public service commission, income tax, custom duties and export duties, duties of excise, corporation tax, taxes on capital value of assets, estate duty, terminal taxes.

 The State list similarly gives exclusive legislative powers to the states on 66 items, now expanded to 65 items. Such subjects are essentially subjects of local interest such as maintaining law and order, police forces, healthcare, transport, land policies, electricity in state, village administration, etc. The state legislature has exclusive power to make laws on these subjects.

 The concurrent listempowers both the union and the states to legislate on 47 items. The subjects in this list are such that both national government and the governments of the states are interested in them. Marriage and divorce, transfer of property other than agricultural land, education, contracts, bankruptcy and insolvency, trustees and trusts, civil procedure, contempt of court, adulteration of foodstuffs, drugs and poisons, economic and social planning, trade unions, labor welfare, electricity, newspapers, books and printing press, stamp duties etc.

 Both the union and the state governments are competent to legislate on subjects in the concurrent list. In case of conflict between a central law and a state law on a subject in this list; normally, the union law should prevail. If however a state law reserved for the Presidents assent receives, his assent, it will prevail over the union law. The power to legislate on a matter not enumerated in any of the 3 lists is vested in the union Parliament by Art. 248. Thus in India residuary powers belong to the union government.


In this case, Supreme Court observed that even if a mobile tower is covered by Entry 31 of List I, the State Act could still provide for a levy of taxes on mobile towers, if mobile towers can come within the ambit of “land and building” in Entry 49 of List II. The Court further noted that a broad, liberal and expansive interpretation is to be preferred as to the meaning of an Entry. Therefore, the expression ‘land’ not only includes the surface of the ground, but also everything on or over or under it, and general word like ‘building’ must be construed to reasonably extend to all ancillary and subsidiary matters, and shall not be confined to a residential building, as commonly understood. Thus, a state law levying taxes on mobile towers can trace its source to Entry 49, List II of the Seventh Schedule to the Constitution.



Aishwarya Says:

I have always been against Glorifying Over Work and therefore, in the year 2021, I have decided to launch this campaign “Balancing Life”and talk about this wrong practice, that we have been following since last few years. I will be talking to and interviewing around 1 lakh people in the coming 2021 and publish their interview regarding their opinion on glamourising Over Work.

If you are interested in participating in the same, do let me know.

Do follow me on FacebookTwitter  Youtube and Instagram.

The copyright of this Article belongs exclusively to Ms. Aishwarya Sandeep. Reproduction of the same, without permission will amount to Copyright Infringement. Appropriate Legal Action under the Indian Laws will be taken.

If you would also like to contribute to my website, then do share your articles or poems at adv.aishwaryasandeep@gmail.com

We also have a Facebook Group Restarter Moms for Mothers or Women who would like to rejoin their careers post a career break or women who are enterpreneurs.

We are also running a series Inspirational Women from January 2021 to March 31,2021, featuring around 1000 stories about Indian Women, who changed the world. #choosetochallenge

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