 am no - of 1988 1'he estate duty (amendment) bill, 1986 a billfu:rther to amend the estate duty act, 1953 bi: it enacted by parliament in the thirty-seventh year of tho repubuc of india a8 follows:-1 (1) this act may be called the estate duty (amendment) act, 1986 5 short title alld c:oaunence menf of 19s3 (2) it shall be deemed to have come into force on the 16th day of march, 1985 z in section 5a of the estate duty act, 1953, in sub-section (2c) ,-amendment of section sa 10 (;) in clause (a), the word "and" occurring at the end shall be omitted; (ii) after clause (a) the following clause shall be inserted, namely:-"(aa) the states of punjab and tripura, on the 16th day of march, 1985; and"  statement of objects and reasonsthe estate duty act, 1953 has ceased to apply to the levy of estate duty in respect of any property (other than agricultural lands) which passes on the death of any person oj) or after the 16th day of march, 1985 the estate duty act has a!so ceased to ~pply to the levy of estate duty in respect of agricultural lands situate in all the union territories, anti all the states except the states of nagaland, punjab and tripura from various dates specified in the act the state legislature9 of punjab and tripura have passed resolutions under 'article 252 of the constitution that the levy of estate duty in respect of agricultural lands situate in those states passing on the death of the person's occurring on or after the 16th march, 1985 should be discontinued 2 the bill seeks to amend the estate duty act to achieve the above object new deuu; vishwanath pratap singh the 4th august, 1986  annexure extract from nm estate dtrn' ac'f, 1953 (34 of 1953)   - - sa (11)  '" - - - ~ 0{ 1984 (2c) the amendments· made to this act by sections 3 to 5 of the estate duty (amendment) act, 1984, shall apply to estate duty in respect of agricultural lands situate in the territories comprised in-appiicatioaa· respect of estate duty oil aaricultural landll of actai ameadilll this act (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; and  - '" '"  a billfurther to amend the palate duty act, t 953 (shri vishwanatl, pratap singh, minister of p'ift4nce) 