The Estate Duty Act, 1953-Discontinuance of the levy of estate duty in respect of agricultural lands situated in the States of Andhra Pradesh, Karnataka and Manipur
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Levy of estate duty on agricultural land discontinued; state resolutions apply following Estate Duty Amendment provisions. The levy of estate duty on agricultural lands ceased to apply in specified States following state legislative resolutions adopting the Estate Duty (Amendment) Act, 1984 under the provision referenced in section 5A(2C)(b), with each State's resolution producing cessation effective on the respective dates communicated in the circular.
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.
Levy of estate duty on agricultural land discontinued; state resolutions apply following Estate Duty Amendment provisions.
The levy of estate duty on agricultural lands ceased to apply in specified States following state legislative resolutions adopting the Estate Duty (Amendment) Act, 1984 under the provision referenced in section 5A(2C)(b), with each State's resolution producing cessation effective on the respective dates communicated in the circular.
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