Article 239 AA of Indian Constitution

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Article 239 AA of Indian Constitution  With regard to any of the issues listed in the State List or the Concurrent List that apply to Union territories, the Legislative Assembly is empowered to enact laws for the entire or any portion of the National Capital Territory, subject to the provisions of this Constitution. The only exceptions to this rule are those pertaining to Entries 1, 2, and 18 of the State List and Entries 64, 65, and 66 of that List that are relevant to the aforementioned Entries 1, 2, and 18. (b) Subclause (a) has no bearing on Parliament's constitutionally granted authority to enact laws pertaining to any subject affecting a Union territory or any portion of one. The law made by Parliament, or, if applicable, such earlier law, shall prevail and the law made by the Legislative Assembly shall be void to the extent of any repugnancy in any provision of a law made by the Legislative Assembly concerning any matter that is repugnant to any provision of a law made by Pa...
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ARTICLE 248 OF INDIAN CONSTITUTION

 ARTICLE 248 OF INDIAN CONSTITUTION 

The Indian Constitution's Article 248 addresses the residual powers of legislature. It further declares that: 

Parliament alone has the authority to enact laws pertaining to any subject not covered by the State or Concurrent Lists.

https://letstalkpolity.blogspot.com/2024/03/article-51-of-indian-constitution.html


This authority includes the authority to enact laws imposing taxes that are not specified in either of those Lists.

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