Home Acts & Rules Wealth-tax Act Wealth Tax Act, 1957 Chapters List Chapter VI APPEALS, REVISIONS AND REFERENCES This
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Section 29B - Definition of High Court - Wealth Tax Act, 1957Extract 1 [ Definition of High Court. 29B. 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;] ( iia ) 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.] -------------------------- Notes:- 1. Inserted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 2. Substituted vide Punjab Reorganisation and Delhi High Court (Adaptation of Laws of Union Subjects) Order, 1968, with retrospective effect from 1-11-1966. 3. Omitted vide State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973, with retrospective effect from 25-1-1971. 4. Substituted vide North Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, with retrospective effect from 21-1-1972. 5. Substituted vide Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, with retrospective effect from 1-11-1973. Before it was read as:- "the Laccadive, Minicoy and Amindivi Islands" 6. Inserted vide Punjab Reorganisation and Delhi High Court (Adaptation of Laws of Union Subjects) Order,1968, with retrospective effect from 1-11-1966.
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