Both Parliament and State Legislature have the power to legislate over a subject under the Concurrent list. There are three lists which provide for distribution of legislative powers (under 7 th Schedule to the Constitution): Union List (List I) It contains 97 items and comprises of the subjects which are of national importance and admit of uniform laws for the whole of the country. Only the Union Parliament can legislate with respect to these matters e.g. Defence, Foreign Affairs,Banking, Currency, Union Taxes, etc. State List (List II) It contains 66 items and comprises of subjects of local or State interest and thus lie within the legislative competence of the State Legislatures, i.e. Public Order and Police, Health, etc. Concurrent List (List III) It contains 47 items, with respect to which ; both Union Parliament and the State Legislature have concurrent power of legislation.