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 - Income Tax - 458/1986

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 Circular No.458 Dated 16/6/1986 Intimations have been received regarding the Legislatures of the States of Andhra Pradesh, Karnataka and Manipur having passed resolutions under article 252 of the Constitution adopting the proposals with respect to the amendments made to the Estate Duty Act, 1953, by the Estate Duty (Amendment) Act, 1984. A reference is invited in this respect to the provisions of section 5A(2C)(b) of the Estate Duty Act, 1953. 2. The State Legislature of Andhra Pradesh passed a resolution on May 5, 1984, as a result of which the levy of estate duty in respect of agricultural lands situated in the said State ceased to apply with effect from September 6, 1984. The State Legislature of Karnataka passed the resolution on August 21, 1985, with the result that the levy of estate duty in respect of agricultural lands situated in the said State ceased to apply with effect from December 22, 1985. The State Legislature of Manipur passed the resolution on July 23, 1984, with the result that the levy of estate duty in respect of agricultural lands situate in the said State ceased to apply with effect from November 24, 1984. (Sd.) V.D. Wakharkar, Director (TPL-II).