Laws and Bare Acts of India at MyNation.net

MyNation Foundation Online Law Library

Section 28B – The Gift Tax Act, 1958

The Gift Tax Act, 1958

 

 

28B. DEFINITION OF HIGH COURT. –

 

In this Chapter, “High Court” means –

 

(i) in relation to any State, the High Court of that State;

 

1[(ii) in relation to the Union territory of Delhi, the High Court of Delhi;

 

2[(iia) [***]]

 

3[(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 4[Lakshadweep], the High Court of Kerala;

 

5[(va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana;]

 

6[(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.]]

 

—————

1. Clauses (ii) and (iia) subs. by the Panjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, clause 3 and Sch, for clause (ii) (w.r.e.f. 1-11-1966).

 

2. Clause (iia) omitted by the State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973, clause 3 and Sch. (w.r.e.f. 25-1-1971).

 

3. Subs. by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, clause 3 and Sch. (w.r.e.f. 21-1-1972).

 

* Union territories of Arunachal Pradesh and Mizoram have attained statehood, with effect from 20-2-1987.

 

4. Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, clause 3 and Sch., for “the Laccadive, Minicoy and Amindivi. Islands” (w.r.e.f. 1-11-1973).

 

5. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subject) Order, 1968, clause 3 and Sch. (w.r.e.f. 1-11-1966).

 

6. Ins. by the Taxation Laws (Extension to Union Territories) Regutation 1963, clause 3 and Sch. (w.e.f. 1-4-1963).

 

** Union territory of Goa has attained statehood, with effect from 30-5-1987.

 

 

Previous | Next

 

The Gift Tax Act, 1958

 

Indian Laws – Bare Acts

Leave a Reply

Your email address will not be published. Required fields are marked *

Copyright © 2024 Laws and Bare Acts of India at MyNation.net
×

Free Legal Help, Just WhatsApp Away

MyNation HELP line

We are Not Lawyers, but No Lawyer will give you Advice like We do

Please read Group Rules – CLICK HERE, If You agree then Please Register CLICK HERE and after registration  JOIN WELCOME GROUP HERE

We handle Women Centric biased laws like False Section 498A IPC, Domestic Violence(DV ACT), Divorce, Maintenance, Alimony, Child Custody, HMA 24, 125 CrPc, 307, 312, 313, 323, 354, 376, 377, 406, 420, 497, 506, 509; TEP, RTI and many more…

MyNation FoundationMyNation FoundationMyNation Foundation