Explanatory notes on the provisions of

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..... provisions contained in the Estate Duty (Amendment) Act, 1985 (hereinafter referred to as the Amendment Act). 2. The Amendment Act has inserted in the Estate Duty Act, 1953, a new section 5C which provides that the Estate Duty Act, 1953, shall cease to apply to the levy of estate duty in respect of any property (other than agricultural land) which passes on the death of any person on or after t .....

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..... pril, 1984, and the U. P. State Legislative Assembly passed the resolution on 11th September, 1984. The Rajasthan State Legislature passed the resolution on 17th October, 1984. Thus, in terms of the provisions of section 5A(2C)(b) of the Estate Duty Act, the levy of estate duty has ceased to apply to agricultural lands situate in the territories comprised in the State of U. P. with effect from 12t .....

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