Question : "Taxes on lands and buildings" is listed in the______list given in the Seventh Schedule in the Constitution of India.
Option 1: Union
Option 2: State
Option 3: Global
Option 4: Concurrent
Correct Answer: State
Solution : The correct option is State
The State List of the Seventh Schedule to the Indian Constitution lists taxes that apply to both land and buildings. It indicates that state governments are authorised to pass legislation and tax properties and buildings inside their borders. The State List enumerates subjects over which only state governments have legislative authority. It includes police, public health, education, agriculture and municipal government.
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