188 The Constitution of the Democratic Socialist Republic of Sri Lanka 29:2 Encouragement and development of sports (other than national sports associations). 30. Betting and gambling, other than imposition of licence fees and taxes. 31. Provincial debt. 32. Offences against statutes with respect to any of the matters specified in this his List. 33. Fees in respect of any of the matters in this List, excluding fees taken in any court. 34. Development, conservation and management of sites and facilities in the Province for the generation and promotion of electrical energy (other than hydro- electric power and power generated to feed the national grid). 35. The borrowing of money to the extent permitted by or under any law made by Parliament. 36:1 Turnover taxes on wholesale and retail sales within such limits and subject to such exemptions as may be prescribed by law made by Parliament; 36:2 Betting taxes, and taxes on prize competitions and lotteries, other than National Lotteries and lotteries organized by the Government of Sri Lanka; 36:3 Licence taxes, arrack, toddy rents, tapping licence fees and liquor licence fees; 36:4 Motor vehicle licence fees within such limits and subject to such exemptions as may be prescribed by law made by Parliament; 36:5 Dealership licence taxes on drugs and other chemicals; 36:6 Stamp duties on transfer of properties, such as lands and motor cars; 36:7 Toll collections; 36:8 Fines imposed by courts; 36:9 Fees charged under the Medical Ordinance; 36:10 Fees charged under the Motor Traffic Act; 36:11 Departmental fees in respect of any of the matters specified in this List;