Central Government Act
Section 5A(1) in The Estate Duty Act, 1953
(1) The amendments made to this Act by--
the Finance Act, 1954 , (17 of 1954 .)
the Taxation Laws (Extension to Jammu and Kashmir) Act, 1954 , (41 of 1954 .) and
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.