Short title, extent and commencement

(1) This Act may be called the Kerala Land Tax Act, 1961. (2) It extends to the whole of the State of Kerala. (3) It shall be deemed to have come into force,- (i) in the area comprising the former State of Travancore-Cochin, with effect on and from the 1 st day of April, 1956; and (ii) in the Malabar area, with effect on and from the 1 st day of September, 1957.