Seventh Schedule Subject List Matching Explained

The question asks to identify the pair of subjects and their corresponding List under the Seventh Schedule of the Constitution of India that is not correctly matched. The Seventh Schedule divides legislative powers between the Union and the State governments into three lists: the Union List, the State List, and the Concurrent List.

Let's analyze each option:

Option Analysis

• Option 1: Forest : Concurrent List

  Forests were originally in the State List but were transferred to the Concurrent List by the 42nd Constitutional Amendment Act, 1976 (Entry 17A). Therefore, this pair is correctly matched.

• Option 2: Taxes on land and building : State List

  Taxes on land and buildings are subjects listed under Entry 49 of the State List. This means states have the power to legislate on and collect these taxes. Thus, this pair is correctly matched.

• Option 3: Insurance : Union List

  Insurance is a key subject that falls under the exclusive domain of the Union government. It is specifically mentioned in Entry 47 of the Union List. Hence, this pair is correctly matched.

• Option 4: Census : Concurrent List

  The subject of Census is placed under Entry 69 of the Union List. This indicates that only the Union Parliament can make laws related to Census. Therefore, matching it with the Concurrent List is incorrect. This pair is incorrectly matched.

Conclusion on Subject Lists

Based on the analysis of the Seventh Schedule entries:

• Forests belong to the Concurrent List.
• Taxes on land and building belong to the State List.
• Insurance belongs to the Union List.
• Census belongs to the Union List, not the Concurrent List.

The question asks for the incorrectly matched pair. Option 4, stating that Census belongs to the Concurrent List, is the incorrect match.