Pre-Independence era witnessed marginal use and exercise of residuary power, which was kept reserved and was not used very often. This pragmatic view can be sensed from the Judgment quoted above, “Section 107 has no application in a case where the Province could show that it was acting wholly within its powers under the Provincial List and was not relying on any power conferred on it by Concurrent List and accordingly questions of repugnancy do not arise in such a case. There is also no room for the exercise by the Governor-General of his reserved power under Section 104 in such a case.”  Residuary Powers : The Perception The power of making any law with respect to any matter including imposing a tax not mentioned in the Concurrent List or State List vests in the Parliament. This is what is called the residuary power vesting in Parliament. The expansion of residuary power has proceeded on the theory that though a problem which req ....