The Doctrine of Pith and Substance is a principle used primarily in constitutional law to resolve conflicts of legislative competence. It helps determine the true nature of legislation when there is an overlap of jurisdiction between different legislative bodies. In federal countries, both central and state governments have powers to legislate on matters enumerated in different lists.
When a law passed by one level of government is challenged for encroaching upon the jurisdiction of another, the doctrine is used to identify the 'pith and substance' or the true character of the law.
Explanation: The essence of this doctrine is to assess the main intention and effect of the legislation, rather than focusing on incidental overlaps with other jurisdictions. If the primary objective of the law falls within the legislative powers of the body that enacted it, the law is deemed valid, even if it has secondary effects that are outside its jurisdiction. In such cases, the legislation is scrutinized not just by the name given to it, but by the substance of its provisions.