The Constitution of India
Article 248
Residuary powers of legislation
(1) 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.
Why this exists
The Constitution's Seventh Schedule divides law-making subjects into Union, State, and Concurrent Lists. But no list can predict every future subject — new technologies, new forms of property, new economic activities. The framers, drawing on the Government of India Act 1935's residuary provisions, gave this leftover ('residuary') power to Parliament rather than the states, reflecting a preference for a strong central government in India's federal design.
How courts read it
In Union of India v. H.S. Dhillon (1972), the Supreme Court held that Parliament could use its residuary power under Article 248 to tax agricultural land under the Wealth Tax Act, since such a tax wasn't specifically listed in the State List. The Court adopted a broad view, saying that as long as a matter isn't covered by the State or Concurrent Lists, Parliament's residuary power applies, even if it touches subjects generally considered state matters. Courts have generally read this power narrowly in scope of use but broadly in principle — it's a last-resort power, invoked only when no specific entry in the Union, State, or Concurrent Lists covers the matter.
Common misconceptions
- Myth: Article 248 lets Parliament override any state law it wants.
Fact: It only applies to subjects not already covered by the State or Concurrent Lists — it can't be used to intrude on matters already assigned to states. - Myth: This residuary power is used often for everyday laws.
Fact: Courts treat it as a power of last resort, invoked only when no other List entry covers the matter.