Section 269
Definition of ―High Court‖. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
In this Chapter,—
“High Court” means—
(i) in relation to any State, the High Court for that State;
1 (ii) in relation to the Union territory of Delhi, the High Court of Delhi;
2 * * * * *
3 * * * * *
(iv) in relation to the Union territory of the Andaman and Nicobar Islands, the High Court at 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 7 *** Daman and Diu, the High Court at Bombay; and
(vii) in relation to the Union territory of Pondicherry, the High Court at Madras.
“High Court” means—
(i) in relation to any State, the High Court for that State;
1 (ii) in relation to the Union territory of Delhi, the High Court of Delhi;
2 * * * * *
3 * * * * *
(iv) in relation to the Union territory of the Andaman and Nicobar Islands, the High Court at 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 7 *** Daman and Diu, the High Court at Bombay; and
(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. Clause (iii) omitted by Act 32 of 1994, s. 47 (w.e.f. 1-4-1995).
4. Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, s. 3 and the Schedule, 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 Act 3 of 1963, s. 3(2) the Schedule (w.e.f. 1-4-1963).
7. The word “Goa,” omitted by Act 32 of 994, s. 47 (w.e.f. 1-4-1995).
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. Clause (iii) omitted by Act 32 of 1994, s. 47 (w.e.f. 1-4-1995).
4. Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, s. 3 and the Schedule, 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 Act 3 of 1963, s. 3(2) the Schedule (w.e.f. 1-4-1963).
7. The word “Goa,” omitted by Act 32 of 994, s. 47 (w.e.f. 1-4-1995).