J.K. Construction Engineers And ... vs The Union Of India (Uoi) Through ... on 28 February
Shah Goverdhan L. Kabra case (supra) the Supreme Court explained the doctrine of pith and substance and held as follows :
"7. It is further ... appears to the Court that there is apparent overlapping between the two entries the doctrine of "pith and substance" has to be applied
Sudhir Singh And 2 Others vs State Of U.P. And 4 Others on 5
Dr Manohar Lal And 36 Others vs State Of U.P. And 3 Others on
Devendra Nath Tiwari Son Of Sri Hari ... vs State Of U.P. Through Principal ... on
must yield in favour of the Central law. To the doctrine of occupied/overlapping field, resulting in repugnancy, the principle of incidental encroachment would ... must yield in favour of the Central law. Keeping in mind the doctrine of pith and substance, having gone through the legislative scheme
rights must be read together and must overlap and fertilise each other, Bhagwati, J., further amplified this doctrine as follows: (SCC pp. 283-84, para
Smt. Poonam Rani vs State Of U.P. And 3 Others on 26 May, 2022
para 17)."
Applying the doctrine of pith and substance in considering overlapping of fields in Central and State List, it has been held ... that a legislation overlaps both List I as well as List II of the Seventh Schedule. In such circumstances, the doctrine of pith and substance
further submits that when there is overlapping of two enactments, the doctrine of pith and substance has to be applied to find true nature