entertainment tax under Jharkhand Entertainment Tax Act, 2012 is
in pith and substance, a tax on the provision of "service" which is
levied ... number of decisions, the learned counsel submitted
that the ‗doctrine of pith and substance' has to be applied to determine
as to which Entry
find out the field of legislation i.e. what constitutes the pith and substance of an enactment. Merely because the legislation incidentally encroaches on matter ... forbidden field, the Courts have consistently applied the doctrine of 'pith and substance'. The main object and the true scope and effect
Schedule. Finally, Mr. Das contended that the pith and substance and the true nature and character of the impugned legislation is that ... Industries. Secondly, it was contended that the impugned legislation was in pith and substance and true character and purpose a legislation for requisition of property
argument
stating that this Act (28 of 1987) in 'pith and substance'
relates to 'Public order' as reflected from its preamble ... activities and for matters
connected therewith or incidental thereto. The 'pith and
substance' of the Act, according to him, is in Sections
case is whether or not the
67
impugned legislation fails in pith and substance within
Entry 54 of List 11, and not whether the industry ... potable or not. What is significant is that
legislation failing in pith and substance under Entry 8 or
Entry 51 of List 1I in relation
repugnant to the Motor Vehicles Act, 1988 .
Statutory interpretation-Doctrine of pith and substance
or dominant purpose--Scope of--Whether applicable to find
repugnancy under ... repugnancy under Article 254 of the Constitution,
the doctrine of pith and substance does not apply, and even
if some of the provisions
notions of
Public Finance, and to legislative practice but was, in pith
and substance, either a tax on luxuries falling within Entry
62 of List ... List I of the Seventh
Schedule, contending that the law, in pith and substance,
was not one 'with respect to luxuries under Entry
scope of the entries; (b) the application
of the doctrine of pith and substance really means that
where a legislation falls entirely within the scope ... there was no room for
application of the doctrine of pith and substance nor would
the question of incidental entrenchment arise in such cases
conspectus of the provisions of the impugned Act
shows that in pith and substance it is one for acquisition
of scheduled undertakings and such acquisition ... control of any industrial undertaking by the State
Government. In pith and substance it was enacted to acquire
the scheduled undertakings. If an attempt
much
as the Central Act and KUZALR Act in pith and substance
operates in different subject matters.
It was submitted by Learned Additional Solicitor General ... that once the pith and substance of the aforesaid two
legislations viz. KUZALR Act and the Indian Forest Act,
1927 is examined, the following picture
