Estate Duty on agricultural lands - Applicability to State of U.P. - 0593(E) - Income Tax

Estate Duty on agricultural lands - Applicability to State of U.P. Notification Number: 0593(E) Dated 18-07-1985 Whereas the Legislature of the State of Uttar Pradesh has passed a resolution under clause (1) of article 252 of the Constitution adopting the proposals with respect to the amendments made to the Estate Duty Act, 1953 (34 of 1953), by section 3 to 6 of the Estate Duty (Amendment) Act, 1982 (31 of 1982); Now, therefore, in pursuance of clause (b) of sub-section (2B) of section 5A of the Estate Duty Act, 1953 (34 of 1953), the Central Government hereby specifies the State of Uttar Pradesh to which the said amendments shall apply, and shall be deemed to have applied, on and from the 1st day of March, 1981, to estate duty in respect of agricultural lands situated in the territories comprised in that State. File Number: 134/10/85-TPL