(1)Subject to the provisions of this Act there shall be charged and levied a tax called "basic tax" on all lands, of whatever description and held under whatever tenure,-(i)situated in the area comprising the former State of Travancore-Cochin in for every financial year commencing on and from the 1 st day of April, 1956;(ii)situated in the Malabar area for the period commencing on and from the 1 st day of September; 1957, and ending on the 31 st day of March, 1958, and thereafter for every financial year commencing on and from the 1 st day of April, 1958.[********************************] [Proviso Ommited by Kerala Land Act 9 of 1972.][********************************] [Sections 1A, 1B, 1C and 1D Ommited by Kerala Land Act 9 of 1972.]
