How does a Proclamation of Emergency impact the power of Parliament to make laws with respect to matters not enumerated in the Union List?
(b) the power of Parliament to make laws under clause (b), shall extend only to that part of the territory of India which is declared to be in a state of emergency.

354. Application of provisions relating to distribution of revenues while Proclamation of Emergency is in operation.—(1) While a Proclamation of Emergency is in operation, nothing in this Chapter shall prevent Parliament from making any law or issuing any direction notwithstanding that it relates to the distribution of revenues between the Union and the States; and any such law or directive shall have effect notwithstanding anything in this Constitution.

(2) In this article, "this Chapter" means Chapter I (which relates to distribution of revenues between the Union and the States).