(A) Interpretation of Statutes- Colourable Legislation. Civil P.C. (5 of 1908) , Preamble— Constitution of India , Art.245, Art.246— Scope and meaning of doctrine of colourable legislation examined - It the Constitution of a State distributes the legislative powers amongst different bodies, which have to act within their respective spheres marked out by specific legislative entries, or if there are limitations on the legislative authority in the shape of fundamental rights, questions do arise as to whether the legislature in a particular case has or has not, in respect to the subject-matter of the statute or in the method of enacting it, transgressed the limits of its constitutional powers. Such transgression may be patent, manifest or direct, but it may also be disguised, covert and indirect and it is to this latter class of cases that the expression 'colourable legislation' @page-SC376 has been applied in certain judicial pronouncements. Case law Rel. on.(Para 9) Anno: C P. C. Pre N. 7. (B) Orissa Agricultural Income-Tax (Amendment) Act (1 of 1950) , — Validity. The Orissa Agricultural Income-Tax (Amendment) Act of 1950 could not be held to be a piece of colourable legislation and as such invalid....