Section 29B of The Wealth-tax Act, 1957 View Chapter 6

Definition of High Court.—


   1[29B. Definition of High Court.— In this Chapter, “High Court” means—

       (i)  in relation to any State, the High Court of that State;

       2[(ii)  in relation to the Union territory of Delhi, the High Court of Delhi;

       3*       *       *       *       *]

       4[(iii)  in relation to the Union territories of Arunachal Pradesh and Mizoram, the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura);]

       (iv)  in relation to the Union territory of Andaman and Nicobar Islands, the High Court at Calcutta;

       (v)  in relation to the Union territory of 5[Lakshadweep], the High Court of Kerala;

       (vi)  in relation to the Union territories of Dadra and Nagar Haveli and Goa, Daman and Diu, the High Court at Bombay;

       (vii)  in relation to the Union territory of Pondicherry, the High Court at Madras;

       6[(viii)  in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana.]]

1Ins. by Act 46 of 1964, s. 27 (w.e.f. 1-4-1965).

2Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, for clause (ii) (w.e.f. 1-11-1966).

3Clause (iia) omitted by the State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.e.f. 25-1-1971).

4Subs. by the North-Eastern Areas (Reorganisation) (Arunachal of Laws on Union Subjects) Order, 1974, for clause (iii) (w.e.f. 21-1-1972).

5Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, for “the Laccadive, Minicoy and Amindivi Islands” (w.e.f. 1-11-1973).

6Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.e.f. 1-11-1966).