Cessation of estate duty: levy removed for non agricultural property passing on or after the specified date, with prior agricultural exemptions. The Amendment Act provides that estate duty shall cease to apply to the levy on any property other than agricultural land passing on death on or after 16 March 1985. The circular also notes that estate duty on agricultural land had ceased to apply in certain Union Territories and States from 24 October 1984, and that Uttar Pradesh and Rajasthan adopted the 1984 amendments, effecting cessation in those States from 12 January 1985 and 18 February 1985 respectively.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cessation of estate duty: levy removed for non agricultural property passing on or after the specified date, with prior agricultural exemptions.
The Amendment Act provides that estate duty shall cease to apply to the levy on any property other than agricultural land passing on death on or after 16 March 1985. The circular also notes that estate duty on agricultural land had ceased to apply in certain Union Territories and States from 24 October 1984, and that Uttar Pradesh and Rajasthan adopted the 1984 amendments, effecting cessation in those States from 12 January 1985 and 18 February 1985 respectively.
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