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Origin of The Doctrine

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matter and the pith and substance is to be determined with reference to the provisions of the

statute itself.

2. Origin of the Doctrine

The principle of “pith and substance” had come to be established by the Privy Council, when
it determined appeals from Canada or Australia involving the question of legislative
competence of the federation or the States in those countries. Canada is the first country in
which doctrine of pith and substance got evolved. Supremacy of Privy Council over Canadian
Constitution is mainly responsible to bring into picture this doctrine. The Judicial Committee
of the Privy Council (JCPV) is a court run by the House of Lords in London. It was the
highest court in Canada from 1867 to 1949, and heard Canada’s important division of powers
cases from that era. It could overrule the Supreme Court of Canada; many important cases
bypasses the Supreme Court altogether and went directly to the JCPV. The decision of JCPV
developed the doctrine on ‘pith and substance’ in Hodge v. The Queen 1 where the court
Stated that “subjects which in one aspect and for one purpose falls within S.92, may in
another aspect and for another purpose fall within s.91”(BNA Act). In applying the doctrine,
it should be in situations where the importance of one matter should not be significantly
larger than the other. In effect, the doctrine removes the need for courts to split hairs to
determine which head of power should be assigned a particular law.

In India, the doctrine of pith and substance came to be adopted in the pre-independence
period, under the Government of India Act, 1935. The fine example is the Privy Council
decision in Prafulla Kumar Mukherjee v. Bank of Commerce 2, holding that a State law,
dealing with money lending ( a State subject), is not invalid, merely because it incidentally
affects promissory notes (now Union List, entry 46). The doctrine is sometimes expressed in
terms of ascertaining the “nature and the true character of Legislation”, and it is also
emphasized, that the name given by the Legislature in short title, is immaterial. Again, for
applying the “pith and substance” doctrine, regard is to be had

(i) to the enactment as a whole,


(ii) to its main objects, &
(iii) the scope and effects of its provisions.

1
Hodge v. The Queen (1883), 9 A.C. 117(P.C.).
2
Prafulla Kumar Mukherjee v. Bank of Commerce Ltd., Khulna, AIR 1947 PC 60.

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