Inthis Chapter--
(a) "appointed day" means the date1 of coming into force of the amendments to this Act specified in Part II of theFifth Schedule to the Finance (No. 2) Act, 1980;
(b) "High Court" means,--
(i) in relation to any State, the HighCourt for that State;
(ii) in relation to a Union territoryto which the jurisdiction of the High Court of a State has been extended bylaw, that High Court;
(iii) in relation to the Unionterritories of Dadra and Nagar Haveli and Goa, Daman and Diu, the High Court atBombay;
(iv) in relation to any other Unionterritory, the Highest Court of civil appeal for that territory other than theSupreme Court of India;
(c) "President" means the Presidentof the Appellate Tribunal.]
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1.Came into force on 11-10-1982 vide G.S.R. 592 (E), dated 11th October, 1982.