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Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 28B - Bare Act

StateCentral Government
Year
Section TitleDefinition of High Court
Act Info:

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[(iia) [***]]

3[(iii) in relation to the Union Territories of Arunachal Pradesh4and 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 of5[Lakshadweep], the High Court of Kerala;

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

7[(vi) in relation to the Union territories of Dadra and Nagar Haveli and Goa8, 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. Clauses (ii) and (iia) Substituted by the Panjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, clause 3 and Sch, for clause (ii) w.r.e.f. 1-11-1966.

2. Clause (iia) omitted by the State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973, clause 3 and Sch. w.r.e.f. 25-1-1971.

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

4. Union territories of Arunachal Pradesh and Mizoram have attained statehood, with effect from 20-2-1987.

5. Substituted by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, clause 3 and Sch., for "the Laccadive, Minicoy and Amindivi. Islands" w.r.e.f. 1-11-1973.

6. Inserted by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subject) Order, 1968, clause 3 and Sch. w.r.e.f. 1-11-1966.

7. Inserted by the Taxation Laws (Extension to Union Territories) Regutation 1963, clause 3 and Sch. w.e.f. 1-4-1963.

8. Union territory of Goa has attained statehood, with effect from 30-5-1987.




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