Wealth-tax Act,1957
Act No : 27
Section :
Definition of High Court.
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*xxx 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*[Lakshadeep] 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; --------------------------------------------------------------------- 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 cl. (ii) (w.e.f. 1-11-1966). 3 Omitted by the State of Himachal Pradesh (Adaptation of Law on Union Subjects) Order, 1973 (w.e.f. 25-1-1971). 4 Subs. by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974. (w.e.f. 21-1-1972). 5 Subs. by the Laccadive, Minicoy and Amindives Islands (Alteration of Name) Adaptation of Laws Order, 1974 (w.e.f. 1-11-1978). 808F (vii) in relation to the Union territory of Pondicherry, the High Court at Madras; 1*[(viii) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana].]
