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Sir, it is not unusual to elaborate the points that come in these lists. I would request the attention of the House to item No. 33 in List No. I of the Government of India Act, 1935. Corporations are a Central Subject. “The incorporation, regulation and winding up of trading corporations, including banking, insurance and financial corporation, but not including corporations owned or controlled by a Federated State…….. etc.” That is the language used. They have said what they mean by the word ‘corporation’.

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