https://www.taxtmi.com/caselaws?id=153170 The Bengal Money-lenders Act, 1940 was upheld as provincial legislation because its pith and substance was regulation of money-lending and money-lenders, reflected in provisions on loans, licensing, accounts, assignments, instalments, and reopening of transactions. Incidental reference to promissory notes and banking did not alter its essential character, since a law within provincial competence is not invalid merely because it incidentally trenches on federal subjects. The extent of overlap was relevant only to identify the true nature of the Act, not as an independent ground of invalidity. The Act was therefore not ultra vires in whole or in part. en-us Tue, 11 Feb 1947 00:00:00 +0530 Sat, 02 Jun 2018 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153170 The Bengal Money-lenders Act, 1940 was upheld as provincial legislation because its pith and substance was regulation of money-lending and money-lenders, reflected in provisions on loans, licensing, accounts, assignments, instalments, and reopening of transactions. Incidental reference to promissory notes and banking did not alter its essential character, since a law within provincial competence is not invalid merely because it incidentally trenches on federal subjects. The extent of overlap was relevant only to identify the true nature of the Act, not as an independent ground of invalidity. The Act was therefore not ultra vires in whole or in part. Case-Laws Indian Laws Tue, 11 Feb 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153170