Discussion
Under the scheme of distribution of legislative powers in the Constitution of India, a subject which is not enumerated in either the State List or the Concurrent List falls within the residuary field of legislation. Such residuary power is vested in :
Answer: B
Residuary power is vested in the Parliament.
Article 248 gives Parliament exclusive power to make any law on a matter not enumerated in the Concurrent List or the State List, including a law imposing a tax not mentioned in either list. Entry 97 of the Union List repeats this. It reflects the Constitution's tilt towards a strong Centre; in the United States and Australia the residue lies with the states instead.
State Legislatures have no residuary power. The President legislates only through ordinances when Parliament is not in session, and the Supreme Court decides whether a matter falls in the residue but does not hold the legislative power.
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