The Parliament has no power to make law on

Solution (By Examveda Team)

The correct answer is Option A: Audit of accounts of the Union and of the States

First, let's define the relevant term: Parliamentary Power refers to the legislative authority vested in the Parliament of India to enact laws on various subjects.

The Indian Constitution outlines a division of powers between the Union (central) government and the States. The Seventh Schedule of the Constitution lists three lists: the Union List, the State List, and the Concurrent List.

The Union List contains subjects on which only the Parliament can make laws. The State List contains subjects on which only the State legislatures can make laws. The Concurrent List contains subjects on which both the Parliament and the State legislatures can make laws; however, if there's a conflict, the Parliament's law prevails.

The audit of accounts of the Union and the States falls under the purview of the Comptroller and Auditor General of India (CAG), an independent constitutional body. The CAG's independence and authority are enshrined in the Constitution itself (Article 148). Therefore, the Parliament doesn't have the power to legislate on the CAG's functions, including the audit process itself. The Parliament can certainly pass laws related to the CAG’s office – e.g. its establishment or structure – but not on the CAG's actual audit procedures, as this would infringe upon the CAG's independence.

Why other options are incorrect:

Option B: Taxes on advertisements published in newspapers: The power to levy taxes is primarily with the Union (via the Union List, although states can also levy taxes on several items). The Parliament has the power to legislate on taxes related to advertisements.

Option C: Prevention of cruelty to animals: This is a subject that can be legislated upon by both the Parliament and the State legislatures (Concurrent List).

Option D: Duties of excise on opium: Excise duties on opium are a subject listed in the Union List and are thus within the legislative competence of Parliament.