Special definition

Notwithstanding anything contained in clause (5) of section 2, in this Act, unless the context otherwise requires, “date of the commencement of this Act” in relation to the Madras City Belt Area means the 1st day of July 1975; Provided that for the purpose of determining the amount of 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.