Residuary Power — Interpretation of Statutes Notes

Residuary Power

No list of subjects, however careful, can foresee everything — new technologies, new problems, new kinds of tax. So the Constitution keeps a “residue” bucket for matters that fall in no list, and hands it to Parliament. Entry 97 of List I and Article 248 are that bucket, and the courts read it narrowly — you reach for the residue only when nothing in the three Lists fits.

What is the residuary power?

The residuary power is the power to legislate on matters not enumerated in any of the three Lists (Union, State or Concurrent) of the Seventh Schedule. It is conferred on Parliament by Article 248 read with Entry 97 of List I, which cover “any other matter not enumerated” in the Lists, including any tax not mentioned.

Its features:

It belongs to Parliament (the Union). Unlike the American scheme (where the residue is with the States), in India the residuary power is vested in Parliament — a mark of the Constitution’s centralising tendency.
It is a power of last resort. The residuary power is invoked only when a matter cannot be brought within any entry of the three Lists. Courts first try to fit the subject into an existing entry, reading the entries broadly; only if it fits none is the residuary power used.
It is construed narrowly. Precisely because the entries are read widely, the scope for the residuary power is correspondingly narrow — it does not enlarge Parliament’s power at the expense of the State List, and it is not a general power to override the distribution of powers.
How the court approaches it. Faced with a challenge, the court asks: does the law fall within any entry of List II or List III (or List I)? If yes, that entry governs. Only if the subject fits none is it referred to the residuary power under Art. 248 / Entry 97.

Principle (residuary power — Union of India v H.S. Dhillon, 1972): “The residuary power under Article 248 and Entry 97 of List I is available only for a matter which does not fall within any entry of the three Lists; the entries are read broadly and the residuary power narrowly.”

In Simple Terms: The residuary power covers matters no List mentions, and it belongs to Parliament (Art. 248, Entry 97 List I). It is a last resort — used only when a subject fits no entry in any List — and is read narrowly, because the Lists themselves are read broadly.

🧩 WORKED EXAMPLE — A tax no List names

Facts. Parliament levies a tax on a subject that is not specifically mentioned as a taxing entry in any of the three Lists. A challenge says Parliament lacked competence.

Rule. Where a matter (including a tax) falls within no entry of the three Lists, Parliament may legislate under the residuary power (Art. 248, Entry 97 List I).

Apply. The court first checks whether the tax fits any existing entry. If it fits none — the entries being read broadly — the residuary power supplies Parliament’s competence.

Conclusion. The tax is valid under the residuary power, that power being available precisely because the subject fits no enumerated entry (Union of India v H.S. Dhillon (1972)).

flowchart TD
    ROOT["Residuary power (Art. 248 / Entry 97 List I)"]:::root
    ROOT --> A["Matters in NO List -> Parliament"]:::leaf
    A --> B{"Does the subject fit any List entry?"}:::dec
    B -->|"Yes"| C["That entry governs (residue not used)"]:::leaf
    B -->|"No"| D["Residuary power applies (read narrowly)"]:::leaf
    classDef root fill:#FFF8DC,stroke:#000,stroke-width:1px,color:#000;
    classDef leaf fill:#E6F3FF,stroke:#1E3A8A,color:#000;
    classDef dec fill:#FFE8C2,stroke:#B45309,color:#000;
    linkStyle default stroke:#888,stroke-width:1px;

Case Laws

Union of India v H.S. Dhillon (1972) — the residuary power (Art. 248, Entry 97 List I) applies only where the matter falls in no List; entries read broadly, residue narrowly.
International Tourist Corporation v State of Haryana (1981) — before resorting to the residuary power, the court must be satisfied the matter fits no entry in any List.

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