Which one of the following statements is correct as per the Constitution of India? (a) Inter-State trade and commerce is a State subject under the State List. (b) Inter-State migration is a State subject under the State List. (c) Inter-State quarantine is a Union subject under the Union List. (d) Corporation tax is a State subject under the State List.
Correct Answer: Option C
The Seventh Schedule to the Constitution of India, under Article 246, delineates the division of powers and functions between the Union and the State legislatures.
Currently, the Union List comprises 98 subjects (originally 97), the State List contains 59 subjects (originally 66), and the Concurrent List includes 52 subjects (originally 47).
Inter-State trade and commerce is part of the Union List of the Seventh Schedule.
Entry 81 of the Union List specifically addresses Inter-State migration and Inter-State quarantine.
Corporation Tax is listed as Entry 85 in the Union List.
Therefore, option (c) is the correct answer.