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Article 248

Residuary Legislative Powers Vested in Parliament

Official heading: “Residuary powers of legislation”

Check this article against the official editionAwaiting human legal review
Source edition
The Constitution of India (as on 1 May 2026)
Source locator
Part XI, Article 248, printed page 148
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1. In One Sentence

Vests exclusive residuary legislative power in Parliament over any matter not enumerated in the Concurrent List or State List, including taxation.

2. What It Means in Everyday Language

Article 248 is a defining centralizing feature of the Indian Constitution, vesting all residuary legislative authority exclusively in Parliament.

If a new subject, emerging technology, or unforeseen socio-economic activity is not found in either the State List (List II) or Concurrent List (List III), Parliament alone has the power to make laws regarding it.

Clause (2) specifically affirms that this exclusive residuary power includes the power of imposing any tax not mentioned in either of those lists.

This contrasts with federal systems like the United States and Australia, where residuary powers belong to the constituent States.

3. Practical Illustrative Example

Everyday Scenario:

The advent of digital space, cryptocurrencies, or artificial intelligence generates regulatory questions not contemplated in 1950.

Core takeaway: Under Article 248 and Union List Entry 97, Parliament has exclusive constitutional jurisdiction to legislate on and tax these novel subjects.
Illustrative Notice: Courts only resort to Article 248 after examining whether the subject can be fairly accommodated within an existing entry using the doctrine of pith and substance.

4. Important Limits, Qualifications & Exceptions

Article 248 ensures there are no legislative voids in the Indian federal framework.

  • Exclusive to Parliament: State Legislatures have no residuary law-making or taxation powers.
  • Last resort doctrine: Invoked only when a subject cannot be traced to any entry in Lists II or III.
  • Includes taxation: Expressly encompasses the power to levy taxes not mentioned in the State or Concurrent Lists.

5. Operative Constitutional 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.
Transcription for reference; compare with the linked official editionNot yet verified by a human legal reviewer

6. Sources & Historical Assembly Deliberations

Assembly quotations are withheld until wording, dates, and attribution have been checked against the primary record.

Sources & Citation Metadata
  • •
    Constitutional TextThe Constitution of India (as on 1 May 2026)Cited PDF page
    Government of India (Legislative Department, Ministry of Law and Justice) • Part XI, Article 248, printed page 148 • Human source-link check pending

    Primary PDF accessed and transcribed with AI assistance on 14 October 2026. Formatting and amendment annotation markers are omitted; operative wording is retained. This is not human legal review. Later amendments and commencement notifications have not been comprehensively checked.

Human legal review is pending; compare the text with the cited editionNon-partisan educational resource

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