https://www.taxtmi.com/caselaws?id=279521 Estate duty on agricultural land under the Estate Duty Act was tied to the State being brought within the charging schedule by notification under Section 5(2). The text states that Madras State became included only from the date of the notification, so the Act could not be applied retrospectively to a death occurring before that date. It also notes that the constitutional allocation of legislative power under Articles 246 and 252 did not permit earlier operation through State adoption of the Central Act. On that basis, the text concludes that estate duty was not leviable and relief followed. en-us Tue, 17 Nov 1959 00:00:00 +0530 Fri, 22 Mar 2019 17:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279521 Estate duty on agricultural land under the Estate Duty Act was tied to the State being brought within the charging schedule by notification under Section 5(2). The text states that Madras State became included only from the date of the notification, so the Act could not be applied retrospectively to a death occurring before that date. It also notes that the constitutional allocation of legislative power under Articles 246 and 252 did not permit earlier operation through State adoption of the Central Act. On that basis, the text concludes that estate duty was not leviable and relief followed. Case-Laws Indian Laws Tue, 17 Nov 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279521