Definition of High Court

Section 28B of the Gift-tax Act, 1958 deals with definition of High Court. In this Chapter, “High Court” means — (i) in relation to any State, the High Court of that State; The Act came into force on 01 Apr 1958.

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;

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* *] [(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

Section 28B, The Gift-tax Act, 1958 (Act 18 of 1958).