(1) This Act may be called the Madras General Sales tax (Revival and Special Provisions) Act, 1971.

(2) It extends to the whole of the Malabar district referred to in sub-section (2) of section 5 of the State Reorganisation Act, 1956 (Central Act 37 of 1956).

(3) Section 3 shall be deemed to have come into force on the 1 st day of October, 1957 and the remaining provisions of this Act shall be deemed to have come into force on the 1 st day of April, 1951.