Three listen of subjects were provided by the Drafting Constitution namely the Union, State and the Concurrent lists. The subjects of the Union list were preserved for the centre, those in the second list for the state and the subjects in the third list were shared between the centre and the state. The centre had the power to control the minerals and the key industries. Article 356 gave power to the centre to take over the administration from the state with the consent of the governor. Taxes are also divided, custom duties and company taxes are collected by the centre. This is how the Constituent Assembly protected the powers of the central government.