Specification under section 5A(2B)(b) applies Estate Duty (Amendment) Act 1982 to agricultural land in Karnataka and Tripura. Central Government specifies Karnataka and Tripura under section 5A(2B)(b) to apply the Estate Duty (Amendment) Act, 1982; the States adopted the amendments under article 252, and the amendments to sections 3-6 are deemed to have applied from 1 March 1981 to estate duty on agricultural lands in those States.