Mr. Justice Duff, who spoke for the Privy Council, observed that in an enquiry like the one with which the Privy Council was concerned in that case, "it has been formally laid down in judgments of this Board, that in such an inquiry the Courts must ascertain the 'true nature and character ' of the enactment : Citizens ' Insurance Co. vs Parsons(1); its 'pith and substance ' : Union Colliery Co. vs Bryden(3); and it is the result of this investigation, not the form alone, which the statute may have assumed under the hand of the draughtsman, that will determine within which of the categories of subject matters mentioned in sections 91 and 92 the legislation falls; and for this purpose the legislation must be 'scrutinised in its entirety ' "Great West Saddlery Co. vs The King" (4).