(2B) 5[ The amendments made to this Act by sections 3 to 6 of the Estate Duty (Amendment) Act, 1982 (31 of 1982 ), shall apply, and shall be deemed to have applied, on and from the 1st day of March, 1981 , to estate duty in respect of agricultural lands situate in the territories comprised in--
(a) the States of Bihar, Gujarat, Haryana, Himachal Pradesh, Madhya Pradesh, Maharashtra, Orissa and Tamil Nadu; 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 proposals with respect to such amendments or the said amendments, as the case may be, under clause (1) of article 252 of the Constitution.]