(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 1st day of April, 1956; and(ii)in the Malabar area, with effect on and from the 1st day of September, 1957.
