over-
lapping among them. In such a situation, the rule of pith and substance has
to be applied to determine to which entry does ... Provincial Legislature, we must try to ascertain the pith and
substance or the true nature and character of the conflicting provisions,
and (2) that before
legislative
competence of the State Legislature on the ground that in pith and
substance it was not a tax on the land and building within ... other learned counsel
on behalf of the respondents contended that in pith and substance the tax
in question cannot be regarded
true intent of the Act i.e. its pith
and substance which will determine the validity of the Act.
Industries come within Entry ... State is within the State List of industries. The, pith
and substance of the Act is establishment growth and
development of industries, and acquisition
Legislative Competence-Validity of enactment-Control of
Sound Amplifiers -Pith and substance of legislation-Ajmer
(Sound Amplifiers Control) Act, 1952 (Ajmer ... therefore,
was ultra vires the State Legislature.
Held, that the pith and substance of the impugned Act was
the control of the use of amplifiers
interst. In our opinion, the impugned Tamil Nadu Act is in pith and
substance relatable to Entries 1, 30 and 32 of the State List ... Tamil Nadu Act enacted by
the State Legislature is not in pith and substance referable to the legislative
heads contained in List
operation of different States. In any case, on the doctrine of pith and substance the impugned amending Acts legislate for co-operative societies and merely ... other words, the letter of the law notwithstanding what is the pith and substance, of the Act? Does it fall within any Entry assigned
behalf of the appellants was that the impugned Act was in pith and substance legislation dealing with money-lending and that ... adopted the same line before us, invoked the doctrine of pith and substance in answer to the argument on behalf of the respondent. But that
enactment-Competence of
Central Legislature-Levy of excise duty on tobacco-Pith and
substance of legislation- Central Excises and Salt ... that extent, be ultra vires.
It was contended that the pith and substance of a statute
may cover two fields and in support re -lied
since what is incorporated in section 138 in pith and substance affects the relationship of debtor and creditor or the relationship of two private persons ... that the court should consider what is the pith and substance or the true nature and effect of the impugned legislation. The Federal Court
State List, based on the doctrine of pith and substance.
6.8. It is his contention that the impugned legislation is intended to deal with neither ... LIBERAL AND HARMONIOUS CONSTRUCTION
(d) APPLICATION OF THE DOCTRINE OF PITH AND SUBSTANCE, THE DOCTRINE OF ANCILLARY AND INCIDENTAL TRENCHING AND THE DOCTRINE OF ECLIPSE
