Section 28B of The Gift-tax Act, 1958 View Chapter 6

Definition of High Court.

In this Chapter, ―High Court‖ means —

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

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

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3 (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 of Calcutta;

(v) in relation to the Union territory of 4 Lakshadweep, the High Court of Kerala;

5 (va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana;

6 (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.

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

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

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

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

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

6. Ins. by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963), s. 3 and the Schedule (w.e.f. 1-4-1963).