Previous Year Question
Which one of the following statements is correct as per the Constitution of India?
Inter-State trade and commerce is a State subject under the State List.
Inter-State migration is a State subject under the State List.
Inter-State quarantine is a Union subject under the Union List.
Corporation tax is a State subject under the State List.
Correct Answer: C
Detailed Solution
The Seventh Schedule of the Constitution distributes legislative subjects between the Union and the States through the Union List, State List and Concurrent List. Under Article 246(1), Parliament has exclusive power to make laws concerning subjects enumerated in the Union List.
Option (a) is incorrect. Inter-State trade and commerce is not a subject in the State List. It is included in Entry 42 of the Union List. Therefore, Parliament has the power to legislate on this subject.
Option (b) is incorrect. Inter-State migration is not a State List subject. It is included in Entry 81 of the Union List.
Option (c) is correct. Inter-State quarantine is also included in Entry 81 of the Union List. Entry 81 covers both inter-State migration and inter-State quarantine. It is, therefore, a Union subject.
Here, quarantine refers to health-protection measures affecting the inter-State movement of persons, animals or goods for preventing the spread of communicable diseases. Because of its inter-State character, the subject is placed in the Union List to facilitate a uniform national arrangement.
Option (d) is incorrect. Corporation tax is not a State List subject. It is included in Entry 85 of the Union List. Corporation tax generally means a tax imposed by the Union Government on the income of companies.