 bw no 11 01 imi nre estate duty (amendment) bill, 1968 billfurther to amend the estate duty act, 1953 be it enacted by parliament in the nineteenth year of the republic of india as follows:-1 this act may be called the estate duty (amendment) act, short title 1968 s 2 after sub-section (2) of section 5a of the estate duty act, amend 34 of 1953 1953, the following sub-section shall be inserted, namely: -ment of "(2a) the amendments made to, or in relation to, this act secuon5a by-54011963 (i) the central boards of revenue act, 1963, <ii> the finance act, 1964, ~ ot iso 10 (iii) the taxation laws (continuation and validation of 11 of 1964 recovery proceedings) act, 1964, (iv) the direct taxes (amendment) act, 1964, 31 of 1964 (v) the finance act, 1965, 10 of 1965 (vi) the finance (no2) act, 1965, s 15 of 1965 (vii) the taxation laws (amendment and miscellaneous 41 of 1965 provisions) act, 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 10 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, madras, maharashtra and rajasthan; and is (b) any other states which the central government may, by notification in the oftlcial 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 constitu- 20 tion" several amendments were made to the estate duty act, 1953 through some enactments made by parliament during the period of operation of the proclamation of emergency although the power to legislate for estat-a duty in respect of agricultural land vests in the state legislatures by virtue of entry 48, list ii of the seventh schedule to the constitution, parliament has power under article 250 of the constitution to legislate in respect of agricultural land as well, while a proclamaiion of emergency is in operation the amendments made to the estat-a duty act during the period of operation of the proclamation of emergency, therefore, apply also in respect of agricultural land, but these will cease io have effect in relation to agricultural land on the expiration of six months after the proclamation of emergency has ceased to operate this period of six months will expire on 9-7-1969 the state legislatures of gujarat, madras maharashtra and rajasthan have passed resolutions under clause el) of article 252 of the constitution authorising parliament to apply the amendments made in the estate duty act, 1953 during the period of operation of the proclamation of emergency to agricultural land situated in those states the bill accordingly seeks to amend the estate duty act, 1953 to provide for the continued operation of the amendments referred to above, in relation to agricultural land situated in the states of gujarat, madras, maharashtra and rajuthan and also any other states which the central government may notify in this behalf in the official gazette after resolutions have beea passed by the legislatures of those states adopting the said amendments under clause (1) gf article 252 of the constitution new delhi; morarji desai the 26th april, 1968  president's recommendation under articles 117 and 274 of the constitution of india[copy of letter no 69/fb/68, dated the 30th april, 1968 from shri morarji desai, deputy prime minister and minister of finance to the secretary, lok sabha] the president having been informed of the subject matter of the proposed bill further to amend the estate duty act, 1953, has recommended under clause (1) of article 117 and clause (1) of article 274 of the constitution, the introduction of the bill in the lok sabha a bill further to amend the estate duty act, 1953 (shri morarji desai, deputy prime minister and minister of finance) 