Report No. 110
10.4. Amendment of 1939.-
An important aspect to which reference may be made is that the Amendment Act of 1939, which came into force on 12th June 1939,1 does not seem to apply to agricultural land, because, in the Government of India Act, 1935, devolution of agricultural land was exclusively a provincial subject. The position tinder the Constitution2 is different; succession to agricultural land appears to stand on the same footing as succession to any other property3.
After these general observations, a few matters of detail may be dealt with.
1. Gazette of India, 20th May, 1939, Pt. I, p. 854.
2. Constitution, 7th Schedule, State List, Entry 18.
3. Laxmi Devi v. Surendra Kumar, AIR 1957 On 1 (4), para. 14.