Article 248 of the Indian Constitution deals with the residuary powers of legislation, which are powers to make laws on subjects not specifically enumerated in the Seventh Schedule. In a federal structure like India’s, legislative powers are divided between the Union and the States. The Seventh Schedule details this distribution across three Lists: Union List (List I), State List (List II), and Concurrent List (List III). However, the framers of the Constitution foresaw the possibility of subjects arising in the future that were not contemplated at the time of drafting.
To address this, Article 248 vests the authority to legislate on such unenumerated subjects exclusively with the Union Parliament. This provision ensures that there are no legislative gaps and that the Union government has the capacity to address new or emerging issues that do not fall squarely within the defined domains of the State or Concurrent Lists. It reflects a tendency towards a strong centre, a notable feature of the Indian federal system.
Original Text
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.
Detailed Explanation
Article 248 comprises two clauses that collectively define the scope of Parliament’s residuary legislative powers.
Clause (1) explicitly states that Parliament possesses the exclusive authority to enact any law concerning a matter that is not listed in either the Concurrent List (List III) or the State List (List II) of the Seventh Schedule. This means that if a subject cannot be reasonably assigned to any entry in List II or List III, the power to legislate on that subject automatically resides with the Union Parliament. This ensures that no legislative vacuum exists for any potential subject matter that might arise over time.
Clause (2) specifically clarifies that this residuary power of Parliament also extends to the imposition of taxes. It states that Parliament has the exclusive power to make any law imposing a tax that is not mentioned in either the State List (List II) or the Concurrent List (List III). Taxation powers are generally listed explicitly in the respective lists (e.g., customs duties in List I, land revenue in List II). However, Article 248(2) provides the constitutional basis for Parliament to levy a tax on a subject that does not find mention in the taxing entries of List II or List III. This is crucial for the Union’s financial flexibility and ability to tap into new sources of revenue as the economy evolves.
Taken together, Article 248 ensures that the ultimate legislative and taxing authority over subjects not assigned to the States or shared concurrently remains with the Union Parliament, reinforcing the central government’s role in the Indian federal structure.
Detailed Notes
- Article 248 is located in Part XI of the Constitution, which deals with relations between the Union and the States, specifically Chapter I on Legislative Relations.
- It grants exclusive legislative power over residuary subjects to the Parliament.
- Residuary subjects are matters not enumerated in List II (State List) or List III (Concurrent List) of the Seventh Schedule.
- This provision acts as a safety net for legislative power, ensuring that all possible subjects fall under the purview of either the Union or the States, preventing legislative gaps.
- The concept of residuary powers originated from the Government of India Act, 1935, which also vested them in the Centre (specifically, the Governor-General).
- Clause (2) of Article 248 specifically includes the power to impose taxes not mentioned in List II or List III within Parliament’s residuary powers.
- This means if a tax cannot be identified under the taxation entries in List II or List III, Parliament alone has the power to levy it under its residuary authority.
- The determination of whether a subject falls under the residuary power often involves judicial interpretation, examining whether the subject can be reasonably fitted into any entry in the Seventh Schedule.
- This article is read in conjunction with Article 246, which distributes legislative powers based on the three Lists. Article 248 covers what remains after the application of Article 246 and the Lists.
- The vesting of residuary powers in the Centre distinguishes the Indian federal system from others like the United States or Australia, where such powers typically rest with the states.
- Examples of subjects that have been identified as residuary include gifts tax, wealth tax (when first introduced), and cyber laws (though cyber aspects have now been addressed by specific legislation).
Additional Comments
- The scope of residuary power is determined by examining the three lists comprehensively. If a matter is not found in any entry in Lists I, II, or III, then it falls under Article 248.
- Courts have generally interpreted the entries in the Lists broadly, but when a subject is distinct and not covered by any entry, it is considered a residuary matter.
- The inclusion of residuary powers for taxation (Article 248(2)) ensures the Union’s ability to tax new forms of wealth or activity not foreseen at the time of constitution drafting.
- While Article 248 grants power, the legislative competence is ultimately tested against the entire constitutional scheme, including fundamental rights and other provisions.
Summary
Article 248 of the Indian Constitution vests Parliament with exclusive legislative authority over subjects not enumerated in the State List or Concurrent List. This ensures that there are no legislative gaps in the distribution of powers. The article specifically clarifies that this residuary power includes the capacity to impose taxes not mentioned in either of these lists, providing the Union with flexibility to legislate and tax on emerging matters. This provision is a key feature reflecting the centralising tendency within the Indian federal framework, assigning all unenumerated legislative and taxing powers to the Union Parliament.