Explanation:

• Law and order is a state subject.
• Twenty-nine subjects (of 11th Schedule of the Constitution), which were earlier in the State list, were transferred to the Panchayati Raj Institutions (optionally) by the 73rd amendment, such as animal husbandry, local markets etc.
• The functions of Urban local bodies have been listed in the Twelfth Schedule of the Constitution, such as maintenance of public parks, street lighting, drainage and sewerage etc.