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Article 248 in Constitution of India 248. Residuary powers of legislation (1) Parliament has exclusive power to make any law with respect to any matter

legislative had chosen to conceive it, was referrable to residuary power, that the economists' concept of such an expenditure tax was at best ... which is suigeneris or non-descript imposed in exercise of the residuary powers so long as such tax is not specifically enumerated in Lists

India not included in a State. Article 248 gives the residuary powers of legislation to the Union Parliament. It provides 248. (1) Parliament has exclusive ... present controversy is concerned. Under the Govt. of India Act, the residuary powers were not given either to the Central Legislature or to the Provincial

Displaced Persons (Compensation and Rehabilitation) Act, 1954 33. Certain residuary powers of Central Government—The Central Government may at any time call for the record

power to make any law with respect to any matter not enumerated in List II or List III and that such power includes the power ... followed. (b) Article 248 deals with residuary power and that power is an independent power conferred by the Article and not by entry 97 because

unabridged or unfettered by the entries in the State List. Further residuary power of legislation including the power to levy tax is conferred on Parliament ... from combining its powers under one or other Entry with its power under Entry 97. Parliament can rely on the powers under specified Entries

reason of Article 248 , Parliament has also been invested with residuary powers and has exclusive power to make any law in respect of any matter ... Learned counsel for the petitioners contended that the residuary power of the Parliament is the last resort and must not be relied upon

2238.10-4.8 by Parliament in pursuance of its residuary powers under Entry 97 of List I read with Article 246. The Supreme Court held ... property. Significantly the Court held that the residuary power is as much a power as the power conferred under Article 246 of the Constitution

power to levy is against the scheme of our Constitution, and in particular against the scheme of distribution of legislative powers and taxing power ... really the power to legislate carries with it a power of levying tax and also imposing a fee as incidental to the power of legislation

come to entry 9 1, we have to put, this residuary power. It could have been more easily done by paying more attention to Lists ... considered at an earlier stage we agreed that the residuary power should be with the Centre. This was an innovation, as there was nothing like