UPSC Indian Polity and Civics Federalism and Center State Relation Question Bank Centre-State Relations

Which of the following is/are correctly matched?

1. Duty levied by the union but collected and appropriated by the states : Succession duty and estate duty in respect of property other than agricultural land

2. Taxes levied and collected by the union but assigned to the states : Stamp duties and duties of excise on medicinal and toilet preparations

Choose the correct answer from the codes given below:

A) Only 1

B) Only 2

C) Both 1 and 2

D) Neither 1 nor 2

Correct Answer: D

1.	Duty levied by the union but collected and appropriated by the states	:	Succession duty and estate duty in respect of property other than agricultural land
2.	Taxes levied and collected by the union but assigned to the states	:	Stamp duties and duties of excise on medicinal and toilet preparations