Gift-tax amendment increases the prescribed statutory fee by textual substitution, effective from the stated commencement date. Amendment revises the prescribed fee in the Gift-tax Act by substituting the prior monetary expression in the operative provision with a new specified amount, the substitution being declared to take effect from the commencement date provided in the amending measure.
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Provisions expressly mentioned in the judgment/order text.
Gift-tax amendment increases the prescribed statutory fee by textual substitution, effective from the stated commencement date.
Amendment revises the prescribed fee in the Gift-tax Act by substituting the prior monetary expression in the operative provision with a new specified amount, the substitution being declared to take effect from the commencement date provided in the amending measure.
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