In the Seventh Schedule of the Constitution of India, the subject “Taxes on lands and buildings” appears in which of the following lists?

Introduction / Context:
The Constitution of India divides legislative subjects between the Union and the States through the Union List, State List and Concurrent List in the Seventh Schedule. Taxation powers are distributed among these lists. Understanding which tier of government can levy particular taxes is a key part of Indian polity and public finance. This question asks where the subject Taxes on lands and buildings is placed, which indicates which level of government has primary authority to legislate on this tax.

Given Data / Assumptions:
- The subject named is Taxes on lands and buildings.
- The lists available are Union List, State List and Concurrent List; Global List is not a constitutional category and is clearly incorrect as a term.
- The Seventh Schedule of the Constitution divides subjects between Union and States for legislation.
- Property related taxes like those on land and buildings are generally associated with local and State level governance in many federal systems.

Concept / Approach:
In India, taxes closely connected to property, such as taxes on lands and buildings, are placed in the State List. This means State legislatures have the primary power to make laws on these taxes, including authorising local bodies like municipalities and panchayats to collect them. The Union List covers taxes like customs, income tax (excluding agricultural income) and corporation tax, while the Concurrent List covers subjects where both Union and States can legislate, such as criminal law and social security. The approach is to recall that Taxes on lands and buildings is specifically mentioned in the State List.

Step-by-Step Solution:
Step 1: Recall that the Seventh Schedule contains three main lists: Union List, State List and Concurrent List. Step 2: Think about the nature of the tax in question. Taxes on lands and buildings are closely tied to immovable property within a State, and they are often administered by State and local governments. Step 3: Remember that entries dealing with property and local taxation appear primarily in the State List, giving States the power to legislate and delegate collection. Step 4: Recognise that there is no Global List in the Constitution of India, so option C is not even a valid constitutional category. Step 5: Understand that the Union List generally concentrates on national level taxes and subjects like defence, foreign affairs and railways, not local property taxes. Step 6: The Concurrent List is used for subjects like criminal law or social welfare where both levels can legislate, not for this particular tax entry. Step 7: Therefore, Taxes on lands and buildings is correctly located in the State List.

Verification / Alternative check:
Verification can be carried out by examining a standard summary of the Seventh Schedule in an Indian polity textbook. These summaries show an entry in the State List for Taxes on lands and buildings. Additionally, in practice, property tax is levied by local bodies under State laws, confirming that the primary legislative power rests with the State. There is no mention of this tax in the Union or Concurrent Lists, which supports the conclusion that the State List is correct.

Why Other Options Are Wrong:
Option A, Union List, is wrong because the Union government does not have primary legislative authority over taxes on lands and buildings; instead, it handles broader taxes like customs and income tax (except agricultural income).
Option C, Global List, is wrong because no such list exists in the Indian Constitution; it is not a recognised constitutional classification.
Option D, Concurrent List, is wrong because this list does not include Taxes on lands and buildings; it covers subjects where both Union and State can legislate, but this property tax is reserved for State legislation.

Common Pitfalls:
A common mistake is to assume that because many major taxes are collected by the Union government, most tax powers must fall under the Union List. Another pitfall is to overlook how federal systems often allocate property related taxes to States and local bodies for reasons of administrative convenience and accountability. Students may also get confused between different entries on taxes and not notice that each specific tax has a clearly assigned place. Carefully reviewing the structure of the Seventh Schedule and the nature of each tax helps avoid such confusion.

Final Answer:
The subject Taxes on lands and buildings appears in the State List in the Seventh Schedule of the Constitution of India.