Article 248 of the constitution deals with residuary powers. Residuary power refers to the power of jurisdiction upon subjects that are not mentioned in the state or concurrent list. The union government enjoys exclusive jurisdiction over such subjects.
Article 248:
- 248(1) Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List
- 248(1) Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists
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