Act Number: 27

Act Name: The Wealth-tax Act, 1957

Year: 1957

Enactment Date: 1957-09-12

Long Title: An Act to provide for the levy of wealth-tax.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 29B: 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.]]
Notes:
1. Ins. by Act 46 of 1964, s. 27 (w.e.f. 1-4-1965).
2. Subs. 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).
3. Clause (iia) omitted by the State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.e.f. 25-1-1971).
4. Subs. by the North-Eastern Areas (Reorganisation) (Arunachal of Laws on Union Subjects) Order, 1974, for clause (iii) (w.e.f. 21-1-1972).
5 Subs. 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).
6. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.e.f. 1-11-1966).
Scroll to Top