Article 248 of the Costitution of India with Case law
Article 248 of the Constitution of India
Title: Residuary powers of legislation
🔹 Text of Article 248:
(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.
📘 Explanation of Article 248:
Article 248 grants exclusive legislative power to the Parliament to enact laws on residuary matters — i.e., subjects not mentioned in either the Union List, State List, or Concurrent List of the Seventh Schedule.
It is a critical provision that ensures legislative adaptability, allowing Parliament to respond to emerging or unforeseen issues, such as technology, digital currency, or cybercrime.
✅ Key Features:
| Feature | Explanation |
|---|---|
| Residuary Power | Refers to legislative power over unlisted or new matters |
| Exclusive to Parliament | States cannot legislate on such matters |
| Includes Taxation | Even for taxes not listed in any of the 3 Lists |
⚖️ Important Case Laws on Article 248:
1. Union of India v. H.S. Dhillon (AIR 1972 SC 1061)
Issue: Whether Parliament can legislate on tax matters not mentioned in any list.
Held: Parliament has residuary power to impose taxes on subjects not listed in any of the Lists under Article 248(2).
Relevance: Landmark case affirming the broad scope of Article 248.
2. State of West Bengal v. Union of India (AIR 1963 SC 1241)
Issue: Whether Parliament can legislate on a matter not in the Lists.
Held: Parliament has sovereign power over residuary subjects.
Relevance: Strengthened the idea of a strong Centre under Indian federalism.
3. Ujagar Prints v. Union of India (1989 AIR 516)
Issue: Constitutionality of taxing processing of textile goods.
Held: Parliament can legislate on non-listed matters, including taxation, using Article 248.
Relevance: Affirmed Parliament's residuary power over economic activity.
4. Kameshwar Singh v. State of Bihar (1952)
Issue: Whether land acquisition and compensation laws were valid under residuary power.
Held: Residuary power applies only to subjects not enumerated in any List.
Relevance: Helped define the boundary of Article 248.
🧾 Example of Laws Made Using Article 248:
Goods and Services Tax on digital goods before GST law clarified it.
Cryptocurrency regulation (prior to being defined as legal tender or property).
Digital Data Protection Bill (not listed in the 3 Lists).
🔄 Comparison with Other Articles:
| Article | Subject | Scope |
|---|---|---|
| 246 | Distribution of legislative powers | Prioritizes Union over State |
| 248 | Residuary powers | Applies when a subject is missing from all three Lists |
| 249 | Parliament can legislate on State List in national interest (Rajya Sabha resolution) | |
| 250 | Parliament can legislate on State List during emergency |
✅ Summary Table:
| Feature | Detail |
|---|---|
| Who can legislate? | Only Parliament |
| On what? | Subjects not mentioned in any of the 3 Lists (Seventh Schedule) |
| Includes taxes? | Yes (explicitly under Article 248(2)) |
| Aim | To provide legislative flexibility to the Union |
📌 Conclusion:
Article 248 is essential to India’s quasi-federal structure, as it grants Parliament power to address emerging and undefined issues. In a rapidly evolving world — with the rise of AI, digital assets, and tech — this residuary power ensures legal coverage for the unforeseen.
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