Section 28B
Definition of High Court. Repealed
About this Act
An Act to provide for the levy of gift-tax
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;
2 * * * * *
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.
(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;
2 * * * * *
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.
Notes
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).
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).