Residuary legislative power allows Parliament to legislate on unlisted subjects and impose unlisted taxes. Parliament has exclusive power to legislate on subjects not enumerated in the State or Concurrent Lists, subject to Article 246A, and this residuary power expressly includes authority to impose taxes not specified in either list.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Residuary legislative power allows Parliament to legislate on unlisted subjects and impose unlisted taxes.
Parliament has exclusive power to legislate on subjects not enumerated in the State or Concurrent Lists, subject to Article 246A, and this residuary power expressly includes authority to impose taxes not specified in either list.
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