For the purposes of this Chapter, "High Court" means,—(i)for any State, the High Court for that State;(ii)for the Union territory of Jammu and Kashmir, the High Court of Jammu and Kashmir and Ladakh;(iii)for the Union territory of Ladakh, the High Court of Jammu and Kashmir and Ladakh;(iv)for the Union territory of the Andaman and Nicobar Islands, the High Court at Calcutta;(v)for the Union territory of Lakshadweep, the High Court of Kerala;(vi)for the Union territory of Chandigarh, the High Court of Punjab and Haryana;(vii)for the Union territories of Dadra and Nagar Haveli and Daman and Diu, the High Court at Bombay; and(viii)for the Union territory of Puducherry, the High Court at Madras; and(ix)for the National Capital Territory of Delhi, the High Court of Delhi.[Similar to Section 269 from The Income Tax Act, 1961.-Also Refer]
