Estate duty applicability to agricultural lands: amendments specified for Uttar Pradesh and treated as retrospectively effective. The Central Government specified Uttar Pradesh as the State to which amendments to the Estate Duty Act shall apply for estate duty on agricultural lands in that State, and the specification deems the amendments to have applied from 1 March 1981, thereby determining the territorial and retrospective temporal scope of those amendments for agricultural land estate duty.
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.
Estate duty applicability to agricultural lands: amendments specified for Uttar Pradesh and treated as retrospectively effective.
The Central Government specified Uttar Pradesh as the State to which amendments to the Estate Duty Act shall apply for estate duty on agricultural lands in that State, and the specification deems the amendments to have applied from 1 March 1981, thereby determining the territorial and retrospective temporal scope of those amendments for agricultural land estate duty.
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