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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