The Wealth-Tax Act, 1957

 

 

29B. Definition of High Court:- In this Chapter, “High Court” means–

 

¹[ 29B. Definition of High Court:- In this Chapter, “High Court” means–

(i) in relation to any State, the High Court of that State;

 

²[(ii) in relation to the Union territory of Delhi , the High Court of Delhi;

³[***]

 

⁴[(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 at Calcutta ;

 

(v) in relation to the Union territory of ⁵[ Lakshadweep ], the High Court of Kerala;

 

(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 ;

 

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

 

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1. Ins. by Act 46 of 1964, sec. 27 (w.e.f. 1-4-1965).

 

2. Subs. by the Punjab Reorganisation of Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, for clause (ii) (w.e.f. 1-11-1966).

 

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

 

4. Subs. by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, for clause (iii) (w.r.e.f. 21-1-1972).

 

5. Subs. by the Laccadive, Minicoy, and Aminidivi lslands (Alteration of Name) Adaptation of Laws Order, l974, for “Laccadive, Minicoy and Aminidivi Islands ” (w.r.e.f 1-11-1973).

 

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

 

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The Wealth-Tax Act, 1957

 

Indian Laws -Bare Acts