Veer Vikram Singh vs Central Board Of Indirect Taxes &Amp ... on 25 June, 2019
49. Recently a Constitution Bench in Naga People's
Movement of Human Rights Vs. Union of India, (1998) 2 SCC
109, held that 'colourable legislation' is enacting by the
Legislature of a legislation seeking to do indirectly what it
cannot do directly. But ultimately, the crucial question would
be - Whether the Legislature had the competence to enact the
legislation ? If the impugned legislation falls within the
competence of the Legislature, the question of doing
something indirectly which cannot be done directly becomes
irrelevant.