(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 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, 3[ Tamil Nadu], Maharashtra and Rajasthan; and
(b) any other States which the Central Government may, by notification in the Official 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 Constitution.]