Page 109 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] IN RE : ATAL BIHARI VAJPAYEE INSTITUTE OF GOOD GOVERNANCE 435
(a) the Municipalities with such powers and authority as may be
necessary to enable them to function as institutions of self-
government and such law may contain provisions for the de-
volution of powers and responsibilities upon Municipalities,
subject to such conditions as may be specified therein, with re-
spect to -
(i) the preparation of plans for economic development and
social justice;
(ii) the performance of functions and the implementation of
schemes as may be entrusted to them including those in
relation to the matters listed in the Twelfth Schedule;
(b) the Committees with such powers and authority as may be
necessary to enable them to carry out the responsibilities con-
ferred upon them including those in relation to the matters
listed in the Twelfth Schedule
7.4.6 In both the articles of Constitution of India i.e. 243G & 243W, the
reference has been given to Schedule Eleventh & Schedule Twelfth hence it is
pertinent to go through the items covered under both the Schedules. Hence the
Schedule Eleventh & Schedule Twelfth are reproduced as follows :-
ELEVENTH SCHEDULE
(Article 243G)
(1) Agriculture, including agricultural extension.
(2) Land improvement, implementation of land reforms, land consoli-
dation and soil conservation.
(3) Minor irrigation, water management and watershed development.
(4) Animal husbandry, dairying and poultry.
(5) Fisheries.
(6) Social forestry and farm forestry.
(7) Minor forest produce.
(8) Small scale industries, including food processing industries.
(9) Khadi, village and cottage industries.
(10) Rural housing.
(11) Drinking water.
(12) Fuel and fodder.
(13) Roads, culverts, bridges, ferries, waterways and other means of
communication.
(14) Rural electrification, including distribution of electricity.
(15) Non-conventional energy sources.
(16) Poverty alleviation programme.
(17) Education, including primary and secondary schools.
(18) Technical training and vocational education.
(19) Adult and non-formal education.
(20) Libraries.
(21) Cultural activities.
(22) Markets and fairs.
GST LAW TIMES  27th August 2020  109