Wealth-Tax Act, 1957

Section - 29B - Definition of High Court

97[Definition of High Court.

29B. In this Chapter, "High Court" means-

(i)- in relation to any State, the High Court of that State;
98[(ii)- in relation to the Union territory of Delhi, the High Court of Delhi;]
(iia)-99[***]
1[(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;
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