Which one of the following taxes is outside the jurisdiction of Municipal…

Concept: Under Article 246 read with the Seventh Schedule of the Constitution, taxation powers are divided among the Union List, the State List, and the Concurrent List. A Municipal Corporation has no independent constitutional taxing power of its own — it may levy only those taxes that the State Legislature specifically authorises through Article 243X (inserted by the 74th Constitutional Amendment Act, 1992) and the corresponding State Municipal Corporation Act.

Application: Property tax, water tax, and taxes on hawkers/vendors are all typical examples of such State-authorised municipal taxes, so Municipal Corporations can and do levy them. Income tax, by contrast, falls under Entry 82 of the Union List ("Taxes on income other than agricultural income") — only Parliament can legislate on it, and only the Central Government's Income Tax Department administers and collects it, so no Municipal Corporation Act can bring it within a Corporation's taxing power.

Distinguishing the options:

• Property tax — a State-authorised local tax on land and buildings, within a Corporation's jurisdiction.

• Water tax — a State-authorised local tax on municipal water supply, within a Corporation's jurisdiction.

• Tax on Hawker — a State-authorised local licence/vending tax, within a Corporation's jurisdiction.

• Income tax — a Union List subject under Entry 82, administered solely by the Central Government, so it lies outside a Municipal Corporation's jurisdiction.

Cross-check: Under Article 246(1), only Parliament can make laws on Union List matters such as income tax; no State law or municipal by-law can create or administer it. This confirms that income tax is the one tax, among the four given, that is outside the jurisdiction of a Municipal Corporation.