The Constitution of the Democratic Socialist Republic of Sri Lanka 203 (d) Central Bank; (e) National Savings Bank; (f) Lotteries organised by the Government of Sri Lanka or a Provincial Council; (g) Banking; (h) Bills of exchange, cheques, promissory notes and other like instruments; (i) Insurance; (j) Stock exchanges and future markets; (k) Audit of the accounts of the Government of Sri Lanka and of the Provinces; (l) Taxes on income, capital and wealth of individuals, companies and corporations; (m) Customs duties, including import and export duties and excise duties; (n) Turnover taxes and stamp duties, except to the extent specified in List I; (o) Any other tax or fee not specified in List I. Foreign Trade; Inter-Province Trade and Commerce This would include – (a) Trade and commerce with foreign countries; import and export across customs frontiers; definition of customs frontiers; and (b) Inter-province trade and commerce. Ports and Harbours This would include – (a) Ports declared by or under law made by Parliament or existing law to be major ports including their delimitation and the constitution and powers of port authorities therein; and (b) Port quarantine, including hospitals connected therewith; seamen’s and marine hospitals. Aviation and Airports This would include – Airways; aircraft and air navigation; provision of aerodromes; regulation and organisation of air traffic and of aerodromes; provision for aeronautical education and training and regulation of such education and training provided by Provinces and other agencies.