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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.

 

 

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The Gift Tax Act, 1958

 

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