(MCQ) IAS PRE GS Online Coaching : Polity - "Seventh Schedule and Taxation Powers"
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(MCQ) Polity: Seventh Schedule and Taxation Powers
1. Consider the following statements.
- Article 259 of the constitution states that no tax shall be levied or collected except by the authority of law.
- Article 246 of the constitution distributes legislative powers including taxation, between Parliament and the state legislature.
Which of the statement given above is / are correct.
- 1 only
- 2 only
- Both 1 & 2
- Neither 1 nor 2
2. Consider the following statements.
- Schedule VII of the constitution enumerates the taxation subject provided under List I and List II.
- There is no head of taxation in the concurrent list.
- Union and the states have the concurrent power of taxation.
Which of the statement given above is / are correct.
- 1 & 2 only
- 1 & 3 only
- 2 & 3 only
- All of the above
3. Consider the following statements about the taxation.
- Estate duty in respect of property other than agricultural land is in List-I.
- Taxes on agricultural income is in List-I.
- Stamp duty is in List II.
Which of the statement given above is / are correct.
- 1 & 2 only
- 1 & 3 only
- 2 & 3 only
- All of the above