Advocate & Consultant
1173 Points
Joined May 2009
The Indian Constitution contains a very elaborate scheme of distribution of powers and function between the centre and states. The framer of the Indian constitution took note of the development in the area of federal state allocation of powers in other federations.
The Indian constitution seeks to create three functional areas:
(i) Area for the centre ;( UNION LIST)
(ii) Area for the state :( STATE LIST)
(iii) A common or concurrent area in which both the centre and the states may operate simultaneously, subject to the overall supremacy of the centre: (CONCURRENT LIST)
The union list has 99 entries.
82 to 92, 96 and 97 deal with power to levy taxes and fees in union list.