Who can make Law on residuary subject
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The power to make laws with respect to residuary subjects (i.e., the matters which are not enumerated in any of the three lists) is vested in the Parliament. This residuary power of legislation includes the power to levy residuary taxes.
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The power to make laws with respect to residuary subjects is vested in the Parliament. This residuary power of legislation includes the power to levy residuary taxes.
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