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Citedby 12 docs - [View All]
Jyotirmoyee Debi vs Assistant Settlement Officer And ... on 30 May, 1973
724/2007 on 26 November, 2010
Rahul Dey Sarkar & Ors vs The State Of West Bengal & Ors on 6 October, 2010
Kumar Pashupati Nath Mullah ... vs State Of West Bengal on 5 March, 1974
299/2012 on 30 July, 2013

[Complete Act]
Central Government Act
Section 5A in The Estate Duty Act, 1953
5A. 3 Application in respect of estate duty on agricultural lands of Act amending this Act.
(1) The amendments made to this Act by--
(i) the Finance Act, 1954 , (17 of 1954 .)
1. Ins. by Act 33 of 1958, s. 3 (w. e. f. 1- 7- 1960 ). 2 Subs. by the Adaptation of Laws (No. 3) Order, 1956 for" the States". 3 Ins. by Act 16 of 1960, s. 2 (w. e. f. 1- 7- 1960 ).
(ii) the Taxation Laws (Extension to Jammu and Kashmir) Act, 1954 , (41 of 1954 .) and
(iii) the Repealing and Amending Act, 1957 , (36 of 1957 ) shall apply, and shall be deemed to have applied, to estate duty in respect of agricultural lands situate in the territories comprised in the States, except those in the States of West Bengal and Jammu and Kashmir, but including those in the transferred territories, on and from the dates on which the amendments made by each of the amending Acts aforesaid respectively took effect: Provided that where in respect of any part of the territories comprised in any of the said States the resolution of the Legislature concerned under clause (1) of article 252 of the Constitution was
passed subsequently to the date on which the said amendments would otherwise have taken effect by virtue of the foregoing provision, the said amendments shall, in respect of estate duty on agricultural lands in that part of the said territories, be deemed to have taken effect only on the date on which this Act became applicable to estate duty in respect of agricultural lands.
(2) The amendments made to this Act by the Estate Duty (Amendment) Act, 1958 (33 of 1958 ), shall also apply to the levy of estate duty in respect of agricultural lands situate in the territories comprised in the States except those in the States of 1 West Bengal and Jammu and Kashmir
(2A) 2 The amendments made to, or in relation to, this Act, by--
(i) the Central Boards of Revenue Act, 1963 (54 of 1963 ),
(ii) the Finance Act, 1964 (5 of 1964 ),
(iii) The Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 (11 of 1964 ),
(iv) the Direct Taxes (Amendment) Act, 1964 (31 of 1964 ),
(v) the Finance Act, 1965 (10 of 1965 ),
(vi) the Finance (No. 2) Act, 1965 (15 of 1965 ),
(vii) the Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1965 (41 of 1965 ), and
(viii) the Finance Act, 1966 (13 of 1966 ), shall apply, and shall be deemed to have applied, on and from the dates on which the amendments made by each of the Acts aforesaid respectively took effect, to estate duty in respect of agricultural lands situate in the territories comprised in--
(a) the States of Gujarat, 3 Tamil Nadu], Maharashtra and Rajasthan; and
(b) any other States which the Central Government may, by notification in the Official Gazette, specify in this behalf after resolutions have been passed by the Legislatures of those States adopting the said amendments under clause (1) of article 252 of the Constitution.]
(2B) 5 The amendments made to this Act by sections 3 to 6 of the Estate Duty (Amendment) Act, 1982 (31 of 1982 ), 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 situate in the territories comprised in--
(a) the States of Bihar, Gujarat, Haryana, Himachal Pradesh, Madhya Pradesh, Maharashtra, Orissa and Tamil Nadu; and
(b) any other States which the Central Government may, by notification in the Official Gazette, specify in this behalf after resolutions have been passed by the Legislatures of those States adopting the proposals with respect to such amendments or the said amendments, as the case may be, under clause (1) of article 252 of the Constitution.]
(2C) 6 The amendments made to this Act by sections 3 to 5 of the Estate Duty (Amendment) Act, 1984 (53 of 1984 ), shall apply to estate duty in respect of agricultural lands situate in the territories comprised in- -
(a) the States of Assam, Bihar, Gujarat, Haryana, Himachal Pradesh, Kerala, Madhya Pradesh, Maharashtra, Meghalaya, Orissa and Tamil Nadu and all the Union territories, on the expiration of two months from the date on which the said Act received the assent of the President;[ 7
(aa) 8 the States of Punjab and Tripura, on the 16th day of March, 1985 ; and]
(b) any other States in respect whereof resolutions have been passed by the Legislatures of those States adopting the proposals with respect to such amendments or the said amendments, as the case may be, under clause (1) of article 252 of the Constituion, on the expiration of four months from the date of such adoption.]
(3) This Act shall cease to apply to the levy of estate duty in respect of agricultural lands situate 4 in the transferred
1. The word" Orissa," omitted by Act 5 of 1964, s. 49 (w. e. f. 23- 9- 1963 ). 2 Ins. by Act 22 of 1968, s. 2. 3 Subs. by the Madras State (Alteration of Name) (Adaptation of Laws on Union Subjects) Order, 1970, for" Madras" (w. e. f. 14- 1- 1969 ). 4 The words" in the State of Orissa and" omitted by Act 5 of 1964, s. 49 (w. e. f. 23- 9- 1963 ). 5 Ins. by Act 31 of 1982, s. 2. 6 Ins. by Act 53 of 1984, s. 2. 7 Omitted by Act 49 of 1986, s. 2 (w. e. f. 16- 3- 1985 ). 8 Ins. by s. 2, ibid. (w. e. f. 16- 3- 1985 ).
territories and, notwithstanding anything contained in sub- section (1), shall be deemed to have so ceased on and from the 1st day of April, 1959 . Explanation.--" Transferred territories" means the territories which as from the 1st day of November, 1956 , were added to the State of West Bengal by virtue of sub- section (1) of section 3 of the Bihar and West Bengal (Transfer of Territories) Act, 1956 . (40 of 1956 )]