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of <h1>Amendments to Estate Duty Act, 1953, now apply to Punjab; effective from March 1, 1981, per Section 5A(2B).</h1> The Central Government specifies that the amendments made to the Estate Duty Act, 1953, by the Estate Duty (Amendment) Act, 1982, will apply to the State of Punjab. This follows a resolution by the Punjab Legislature under article 252 of the Constitution. The amendments, concerning estate duty on agricultural lands, are effective from March 1, 1981. This specification is made under clause (b) of sub-section (2B) of section 5A of the Estate Duty Act, 1953. The notification is identified by number 1027 and dated September 12, 1984.
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