The Wealth-Tax Act, 1957Central Act · Act 27 of 1957
[Definition of High Court.
In this Chapter, "High Court" means—
(i) in relation to any State, the High Court of that State;
98[(ii(98[(ii) in relation to the Union territory of Delhi, the High Court of Delhi;]
(iia) [***]
1[(iii(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;
(v) in relation to the Union territory of [Lakshadweep], the High Court of Kerala;
(vi) in relation to the Union territories of Dadra and Nagar Haveli and Goa, Daman and Diu, the High Court at Bombay;
(vii) in relation to the Union territory of Pondicherry, the High Court at Madras;]
3[(viii(3[(viii) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana.]
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
inserted. Inserted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965.
substituted. Substituted by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws of Union Subjects) Order, 1968, with retrospective effect from 1-11-1966.
omitted. Omitted by the State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973, with retrospective effect from 25-1-1971.
substituted. Substituted by the North Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, with retrospective effect from 21-1-1972.
substituted. Substituted for "the Laccadive, Minicoy and Amindivi Islands" by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, with retrospective effect from 1-11-1973.
inserted. Inserted by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws of Union Subjects) Order, 1968, with retrospective effect from 1-11-1966.
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