# The Gift-tax Act, 1958, Section 28B: Definition of High Court

- Act: The Gift-tax Act, 1958 (Act 18 of 1958)
- In force from: 1958-04-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/gift-tax-act/section/28B/

## Text

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; * * * *] [(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.] CHAPTER VII PAYMENT AND RECOVERY OF GIFT-TAX

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Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.