The GIFT-TAX ACT, 1958

APPEALS, REVISIONS AND REFERENCES

Section 28B: Definition of High Court.

In this Chapter, “High Court” means —

(i) in relation to any State, the High Court of that State; (ii) in relation to the Union territory of Delhi, the High Court of Delhi; [Omitted ] (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 of Calcutta;

(v) in relation to the Union territory of Lakshadweep, the High Court of Kerala;] (va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana; (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.