Part XI: Legislative Relations

Article 248: Residuary Powers of Legislation

Original Article:

(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.

Amendments:

1. Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, (w.e.f. 16-9-2016), to include a reference to Article 246A in Clause (1).

Explanations:

Article 248 grants Parliament exclusive powers to legislate on residuary matters, which are not covered in the State or Concurrent Lists. This ensures flexibility in governance, allowing the Union to address new or unforeseen issues.

Clause (1): Exclusive Powers Over Residuary Matters

Parliament can legislate on subjects not mentioned in the existing lists, ensuring that emerging issues like technology or space exploration can be addressed.

Clause (2): Taxation Powers

Parliament has the authority to impose taxes not listed in the State or Concurrent Lists, allowing it to address financial requirements for national needs.

Real-Life Examples:

The regulation of cryptocurrency, a subject not listed in the Constitution, falls under Parliament’s residuary powers. Similarly, the "Equalisation Levy" on digital transactions is an example of taxation under Article 248.

Historical Significance:

Article 248 reflects the framers’ intention to ensure legislative adaptability in a dynamic environment. The provision enables the Union to address issues unforeseen during the drafting of the Constitution.