WHEREAS the estate duty in respect of agricultural land is now regulated in the State of Manipur by the Estate Duty Act, 1953 (34 of 1953) as passed by Parliament;

AND WHEREAS it appears to this Assembly to be desirable that the Estate Duty Act, 1953 shall cease to apply to the levy of estate duty in respect of agricultural land situate in this State, and for this purpose necessary amendments should be made in the Act; 

AND WHEREAS it appears to this Assembly that the Act aforesaid should be further amended to provide for the following matters, namely : 

• (i) to omit the provisions of the said Act relating to aggregation of agricultural land with other property for the purpose of determining the rate of estate duty ;

• (ii) to amend sub-section (3) of section 85 of the said Act relating to the laying of rules before both Houses of Parliament so as to bring it in conformity with the model rule laying formula as approved by the Committees on Subordinate Legislation of both Houses of Parliament ;

NOW, THEREFORE, this Assembly hereby resolves, in pursuance of article 252 of the Constitution, that the Estate Duty Act, 1953 (34 of 1953) may be amended by parliament to provide for the aforesaid matters.