www.lawcommission.gov.np 14. Matters related to means of communication 15. Industries and mines and physical infrastructures 16. Casino, lottery 17. Preparedness for, rescue and relief during, and recovery from, natural and non-natural disasters. 18. Tourism, water supply and sanitation 19. Motion pictures, cinema halls and sports 20. Insurance business operation and management 21. Poverty alleviation and industrialization 22. Scientific research, science and technology and human resources development 23. Utilization of forests, Himalayan (mountains), forest conservation areas and waters stretching in inter-provincial form 24. Land policies and laws relating thereto 25. Employment and unemployment benefit 199