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.