Gift-Tax Act, 1958
Section - 28B - Definition of High Court
74[Definition of High Court.28B. In this Chapter, "High Court" means-
| (i) | - | in relation to any State, the High Court of that State; |
| 75[(ii) | - | in relation to the Union territory of Delhi, the High Court of Delhi; |
| (iia) | - | 76[* * *] |
| 77[(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 of Calcutta; |
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