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AIR 2004 SUPREME COURT 3173 ::2004 AIR SCW 2308
Supreme Court Of India
(From : 1999 (1) Gauhati LR 249)
Hon'ble Judge(s): Ashok Bhan, Satya Brata Sinha , JJ

(A) Constitution of India , Art.245, Art.254— Legislative competence - Encroachment on legislative fields - Determination -Pith and substance rule - Factors to be considered for applying the rule. In a federal Constitution, in which there is a division of legislative powers between the Central and the Provisional Legislatures controversies often arise as to whether one or the other legislature is not exceeding its legislative power and encroaching on the other's constitutional legislative power. To examine whether a legislation has impinged in the field of other legislatures, in fact or in substance, or is incidental, keeping in view of the true nature of the enactment, the Courts have evolved the doctrine of "pith and substance" for the purpose of determining whether it is legislation with respect to matters in one list or the other. Where the question for determination is whether a particular law relates to a particular subject mentioned in one list or the other, the Courts look into the substance of the enactment. Thus, if the substance of enactment falls within Union List then the incidental encroachment by the enactment on the State List would not make it invalid.This principle came to be established by the Privy Council. For applying the principle of "pith and substance" regard is to be had (i) to the enactment as a whole, (ii) to its main objects, and....

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