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[Cites 0, Cited by 12] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(2) in Estate Duty act, 1953

(2)The Central Government may, by notification in the Official Gazette, add the names of any other States to the First Schedule in respect whereof resolutions have been passed by the Legislatures of those states adopting this Act under clause (1) of article 252 of the constitutions respect of estate duty on agricultural lands situate in those States, and on the issue of any such notification the States so added shall be deemed to be States specified in the first Schedule within the meaning of the section (1).Property which is deemed to pass