Which of the three lists in the Seventh Schedule of the Constitution contains an entry that explicitly includes 'land revenue' as a subject matter of legislation ?
Kerala PSC KAS - 2020,
Answer: B
The entry is in List II - State List.
Entry 45 of the State List reads 'Land revenue, including the assessment and collection of revenue, the maintenance of land records, survey for revenue purposes and records of rights, and alienation of revenues'. Land and land revenue have always been state subjects in India.
The Union List deals with taxes such as income tax other than on agricultural income and customs, and the Concurrent List has no entry on land revenue.
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