Constitution Section 248 — Residuary powers of legislation

Part XI — RELATIONS BETWEEN THE UNION AND THE STATES — Distribution of Legislative Powers

Constitutional

Summary

Parliament has the sole authority to make laws on any subject that is not listed in the Concurrent List or the State List. This power also includes the ability to create laws that impose taxes that are not specifically mentioned in either of those lists.

Official Text

(1) Subject to article 246A, Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List.

(2) Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists.

Related Judgments

STATE OF KERALA & ANOTHER vs ASIANET SATELLITE COMMUNICATIONS LTD. & OTHERS — Supreme Court of India (2025)
K. ARUMUGAM vs UNION OF INDIA & OTHERS ETC — Supreme Court of India (2024)
UNION OF INDIA vs H. S. DHILLON — Supreme Court of India (1971)
Judgment reserved on: 20th May, 2011; Judgment pronounced on: 23rd Se vs UNION OF INDIA & ORS — Delhi High Court (2011)
STATE OF KARNATAKA & ANR. ETC. vs STATE OF MEGHALAYA & ANR. ETC — Supreme Court of India (2022)