26. Duties of customs (including export duties); duties of excise (including duties on salt, but excluding alcoholic liquor, opium and other narcotics) corporation taxes and taxes on income other than agricultural income; estate and succession duties in respect of property other than agricultural land; taxes on the capital value of assets exclusive of agricultural land; taxes on sales and purchases; terminal taxes on goods or passengers carried by sea or air taxes on their fares and freights; taxes on mineral oil and natural gas.
27. Fees in respect of any of the matters in the List excluding fees taken in courts.
28. Inquiries and statistics for the purpose of any of the matters in this List.
29. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this list; offences against laws with respect to any of the matters in this List.
30. All matters which under the Constitution are within the legislative competence of Parliament, and matters incidental thereto.
Concurrent List
PARTI
1.Civil and Criminal law, including the law of evidence and procedure, limitation, marriage and divorce, minors and infants; adoption, joint family and partition; all matters in respect of which parties in judicial proceedings were immediately before the Constitution Day subject to their personal law; will intestacy; succession, and transfer of property (excluding succession to and transfer of agricultural land); registration of deeds and document; arbitration; contract; partnership; agency; bankruptcy and insolvency; actionable wrongs; legal and medical professions contempt of court; trusts and official trustees.
2. Scientific and industrial research
3. Poisons and dangerous drugs.
4. News papers books and printed publications; printing presses.
PART II
5. Relations between employees and employees; trade unions; industrial and labor disputes welfare of labor including conditions of work; provident fund; employers’ liability; workmen’s compensation; invalidity and old age pensions and maternity benefits; vocational and technical training of labor; social security and social insurance.
6. Measures to combat corruption.
7. Price control.
8.Relief and rehabilitation of refugees; custody, management and disposal of evacuee property.
