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Colourable Legislation
Colourable Legislation
Legislation
Doctrine of Colourable Legislation - Meaning
• “Legislative powers between the Central and the State Legislatures have
been distributed by the Seventh Schedule of the Constitution.
• Similarly, if any of the State Legislatures enacts a law falling within any
of the entries in List I of the Seventh Schedule, such law is said as not
enacted due to want of legislative competence.
• The doctrine of colourable legislation is strictly confined to the question
of legislative competence of the State Legislature to enact a Statute.
• In this case, the Agricultural Income Tax (Amendment) Act, 1950, was
attacked as a colourable piece of legislation constituting a fraud on
the Constitution.
• The object of the Act, as stated in the objects and reasons, was to
enhance agricultural income tax for financing various development
schemes in the State.
• It was contended that the real object was totally different, that it was
to be used as a means of effecting a drastic reduction in the income of
the intermediaries, so that the compensation payable under the
Orissa Estates Abolition Act, 1952, might be reduced to almost
nothing.
• It was held: