The constitution empowers Parliament or State Legislatures to set up tribunals for matters other than those covered by clause (2) of Article 323-A. The matters to be covered by such tribunals is/are
1. levy, assessment, collection and enforcement of any tax
2. foreign exchange, import and export across customs frontiers
3. industrial and labor disputes
4. matters connected with land reforms covered by article 31-a
5. ceiling on urban property
6. elections to either house of parliament or legislatures of the states
7. production, procurement, supply and distribution of food-stuffs or other essential goods
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