argued at one stage, that the well-known argument of pith and substance does not apply to the case before us. The pith and substance ... Canadian and the Australian Acts and in the Indian Act the pith and substance argument fully applies. The second principle that emerges is that when
According to the doctrine of pith and substance, the object, purpose and design of the impugned Act is not to legislate on petroleum or petroleum ... Legislature is to take the legislation as it is, consider the pith and substance thereof, or the real nature and substance of the legislation
India have considered the Bengal Money Lenders Act to deal in pith and substance with money lenders and money-lending and with this view their ... Secondly, they argued that the impugned Act is in pith and substance an Act with respect to money-lenders and money-lending
List II. Hence, it was submitted that the Legislation, in pith and substance, relates to public order and that the encroachment upon Entries ... Entry 30 of the State List. Applying the doctrine of pith and substance, the Supreme Court held that Section 58A of the Companies
also from Canada, it was held that the legislation coming in pith and substance within one of the classes specially enumerated in the Central List ... ground for striking out that legislation as invalid. The doctrine of pith and substance has to be adopted in such cases. In the Government
detention sets out various documents such as basic documents and, pith and substance of primary documents and pith and substance of primary documents as also ... which the order of detention is primarily based much less the pith and substance of the primary facts. They have not been relied upon
character is not one imposing service tax but is, in pith and substance, a tax on profession falling within entry 60, List ... Datar submitted that the service tax on professionals is, in pith and substance, only a tax on profession. All the definitions and charging section
petitioners. It is possible that in a given case the pith and substance of the State action may deal with a particular fundamental right ... Constitution of India.
B. Even if the doctrine of pith and substance is applied, at the highest it may fall within the concurrent list
major economic frauds."
32 It is then stated that in Pith & Substance, the NIA Act does
not relate to "Public Order ... respect of
Entry-2 in List-II. Even the Doctrine of Pith and Substance will not come
to the aid of the Respondents in urging
statute, the same is to be considered by examining the pith and substance of the Amendment Act.
6. It is well settled that when ... legislation is referable to, the court has evolved the theory of pith and substance. If in pith and substance a legislation falls within one entry
