Question

Consider the following statements:

1. The Sixth Schedule has conferred the District Councils the power to constitute Village Councils or courts for the trial of cases between persons belonging to Scheduled Tribes.

2. The Sixth Schedule has recognised the power of the District Councils to impose certain specified taxes.

Which of the statements given above is/are correct?

1. 1 only
2. 2 only
3. Both 1 and 2
4. Neither 1 nor 2

Answer 1

Correct Answer - Option 3 : Both 1 and 2

The correct answer is Both 1 and 2.

• The sixth schedule has the powers to assess and collect land revenue and to impose taxes. Hence 2 statement is correct.
  • The District Council for an autonomous district shall have the power to levy and collect all or any of the following taxes within such district, that is to say:
    1. Taxes on professions, trades, callings, and employments.
    2. Taxes on animals, vehicles, and boats.
    3. Taxes on the entry of goods into a market for sale therein and tolls on passengers and goods carried in ferries.
    4. Taxes for the maintenance of schools, dispensaries, or roads.

• Sixth Schedule in the Indian Constitution established Autonomous District Councils (ADC) in four northeastern states, namely Assam, Meghalaya, Tripura, and Mizoram.
  • These ADCs envisage protecting and preserving tribal culture.
•  If there are different Scheduled Tribes in an autonomous district, the Governor may, by public notification, divide the area or areas inhabited by them into autonomous regions or districts. Hence 1 statement is correct.
• The rationale behind the creation of ADCs is the belief that the relationship to the land is the basis of tribal or indigenous identity.
• This special provision is provided under Article 244(2) and Article 275(1) of the Constitution.
• These AD councils are empowered to make laws in respect of areas under their jurisdiction, which cover the land, forest, cultivation, inheritance, indigenous customs and traditions of tribals, etc.
• It also empowered to collect land revenues and certain other taxes.

• Indian Constitution Schedules 1 to 12:

  Schedules	Provisions
  First	The list of states and union territories and their territories.
  Second	Provisions of the President, Governors of States, Speaker and the Deputy Speaker of the House of the People and the Chairman and the Deputy Chairman of the Council of States and the Speaker and the  Deputy Speaker of the Legislative Assembly and the Chairman and the Deputy Chairman of the Legislative Council of a State, the Judges of the Supreme Court and the High Courts and the Comptroller and Auditor-General of India the list of states and union territories and their territories.
  Third	The Forms of Oaths or Affirmations.
  Fourth	Provisions as to the allocation of seats in the Council of States.
  Fifth	Provisions as to the Administration and Control of Scheduled Areas and Scheduled Tribes.
  Sixth	Provisions as to the Administration of Tribal Areas in the States of Assam, Meghalaya, Tripura, and Mizoram.
  Seventh	The Union list, State list, and the concurrent list.
  Eighth	The list of recognized languages.
  Ninth	Provisions as to the validation of certain Acts and Regulations.
  Tenth	Provisions as to disqualification on the ground of defection.
  Eleventh	The powers, authority, and responsibilities of Panchayats.
  Twelfth	The powers, authority, and responsibilities of Municipalities.