The Gift-Tax Act, 1958

28B. Definition of High Court.

In this Chapter, "High Court"means-

1. in relation to any State, the High Court of that State

2. in relation to the Union territory of Delhi, the High Court of Delhi ;

iia.         in relation to the Union territory of Himachal Pradesh, the High Court of Punjab and Haryana up to and inclusive of the 30th April, 1967 and the High Court of Delhi there after;]

3. in relation to the Union territories of Manipur and Tripura, the High Court of Assam;

4. in relation to the Union territory of Andaman and Nico - bar Islands, the High Court at Calcutta;

5. in relation to the Union territory of Laccadive, Minicoy and Amindivi Islands, the High Court of Kerala;

va.          in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana.]]

1. Ins. by Act 53 of 1962, s.22 (w.e.f. 1-4-1963)

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

3. Ins. ibid. (w.e.f. 1-11-1966)

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