 the estate duty (amendment) bill, 1960(as introduced in loit sabha on 21st april, 1960)  (as introduced in lox sabra) a billfurther to amend the estate duty act, 1953 be it enacted by parliament in the eleventh year of the republic of india as follows:-1 (1) this act may be called the estate duty (amendment) short title and act, 1960 commence-33 of 1958 s (2) it shall come into force on the date on which the estate duty ment (amendment) act, 1958, comes into force 34 of 1958 z in the estate duty act, 1953, after section 5, the following 8ec- insertion tion shall be inserted, namely:-~:c~~ 5a mact 34 of 1953 17 of 1954 10 41 of 1954 36 of 1957 "5a (1) the amendments made to this act by-application in respect  (i) the finance act, 1954, of estate dutron  (ii) the taxation laws (extension to jammu and kash- agrlc1ultura mll') act, 1954, and lands of acts amending (iii) the repealing and amending act, 1957; this act is 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 legisla- 5 ture concerned under clause (1) of article 252 of the constitution was passed subsequently to the date on which the said amendments would otherwise belve 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 10 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, shall also apply to the levy of estate 33 of 1958 duty in respect of agricultural lands situate in the territories pi comprised in the states except those in the states of orissa, w1!st bengal and jammu and kashmir (3) this act shall cease to apply to the levy of estate duty in respect of agricultural lands situate in the state of orissa and in the transferred territories, and, notwithstanding anything con- 20 tained 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 es from the 1st day of november, 1956, were added to the state of west bengal by virtue of sub-section (1) of section 3 25 of the bihar and west bengal (transfer of territories) act, 40 of 1958 1956" 3 section 30 of the estate duty (amendment) act, 1958, shall be omitted 33 of 19s8 odlission 01 metion30  statement of objects and reasonsin pursuance of resolutions passed by the state legislatures concerned under article 252 of the constitution, this bill seeks to make the provisions of the estate duty (amendment) act, 1958 (33 of 1958), applicable to the levy of estate duty on agricultural lands in all the states except west bengal, orissa and jammu and kashmir the bill also seeks to make the provisions of the principal act, namely, the estate duty act, 1953, inapplicable to the levy of estate duty on agricultural lands in the state of orissa from 1st april, 1959, in accordance with the resolution passed by the orissa state legislative assembly 2 advantage is being taken of this opportunity to remove any doubts as to the applicability of the three earlier acts which made certain amendments in the estate duty act, 1953, in so far as such amendments relate to estate duty on agricultural land new delhi; the 13th april, 1960 morarji desai  extract from the estate duty (amendment) act,1958 (3301' 1958) - • - • •act not to apply to agricultural land 30 for the removal of doubts it is hereby declared that nothing contained in this act shall have effect in respect of any matter enumerated in entry 48 of list ii in the seventh schedule to the constitution, and estate duty in respect of any estate which consists wholly or in part of agricultural land situate in the territories which immediately before the 1st day of november, 1956, were comprised in the states specified in the first schedule to the principal act shall continue to be governed by the principal act as if this act had not been passed  a bill further to amend the estate duty act, 1953the president has, in pursuance of clauses (i) and (3) of article 117 and clause (i) of article 274 of the constitution of india, recommended to lok sabha, the introduction and consideration of the bill m n kaul, secretor'\} (shrz morarji desai, minister of finance) 