The three-fold distribution of legislative powers: (i) Union list : Union lists consist of 97 subjects. It includes subjects of national importance such as defence of the country, foreign affairs, banking, communication and currency. (ii) State list : State list consists of 66 subjects. It contains subjects of state and local importance such as police, trade, commerce, agriculture and irrigation. (iii) Concurrent list : Concurrent list consist of 47 subjects It includes subjects of common interest to both such as education, forest, trade unions, marriage, adoption and succession.