WHEREAS the Madras General Sales tax Act, 1939 (Madras Act IX of 1939), as in force in the Malabar district referred to in sub-section (2) of section 5 of the States Reorganisation Act, 1956 (Central Act 37 of 1956), was repealed by section 15 of the Travancore-Cochin General Sales tax (Amendment) Act, 1957 (12 of 1957);

AND WHEREAS it has become necessary, in the light of the decision of the Supreme Court in Civil Appeals Nos. 1074 to 1088 of 1963, to revive the said Madras Act for the purposes of the levy, assessment, re-assessment and collection (including appeals, reviews and revisions) of tax under that Act in respect of the sales of tea and rubber made during the period commencing on and from the 1 st day of April, 1951 and ending with the 30 th day of September, 1957, and to make certain special provisions in respect of such levy, assessment, re-assessment and collection;

Be it enacted in the Twenty-second Year of the Republic of India as follows: ─