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[Cites 0, Cited by 0] [Section 64] [Entire Act]

Union of India - Subsection

Section 64(10) in Estate Duty act, 1953

(10)For the purposes of this section "High Court" means the High Court to which or to a court subordinate to which, an application for grant of representation has been made, or where no such application has been made, the High Court which would have jurisdiction to entertain such an application:Provided that in the case of Part C States, "High Court" means.-
(a)in relation to ajmer and Vindhya pradesh, the high Court at Allahabad,
(b)in relation to Bhopal, the High Court at Nagpur,
(c)in relation to Bilaspur, Delhi and Himachal pradesh, the High Court of Punjab,
(d)in relation to Coorg, the High Court of Mysore,
(e)in relation to Kutch the High Court at Bombay,
(f)in relation to Manipur and Tripura, the High Court of Assam, and
(g)in relation to the Andaman and Nicobar Islands, the High Court at Calcutta.