The correct answer is (b), Parliament.
The Constitution of India lists the subjects on which the Union and the State governments can legislate. The subjects not included in any of these lists are called Concurrent List subjects. The Parliament has the power to legislate on Concurrent List subjects.
The Supreme Court is the highest court in India and has the power to interpret the Constitution. However, it does not have the power to legislate.
The State Legislature has the power to legislate on subjects that are included in the State List. However, it does not have the power to legislate on Concurrent List subjects.
Regional Councils are legislative bodies in some states of India. They have the power to legislate on subjects that are included in the Concurrent List, but only in relation to the areas that they cover.
In conclusion, the Parliament is the only body that can legislate on the subjects which are not included in any of the lists of subjects given in the Constitution.