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Union of India - Section

Section 28B in The Gift-Tax Act, 1958

28B. Definition of High Court

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;
(iia)
(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 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.