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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