Extension of the Act of Madras City Belt Area.

Notwithstanding anything contained in clause (b) of sub-section (2) and sub-section (4) of section 1, this Act shall be deemed to have come into force on the 1st day of July 1975 in the area comprised within sixteen kilometers of the outer limits of the City of Madras (hereinafter referred to in this Act, as the Madras City Belt Area): Provided that for the purpose of determining the amount or urban land tax under this Act in respect of such area, the market value as on the 1st day of July 1971 shall be the basis: Provided further that where any portion of a village lies within the said sixteen kilometres, the whole of such village shall be deemed to lie outside the said sixteen kilometers for the purpose of this Act.