Bare ActsThe Wealth-tax Act, 1957

Section 29B

Definition of High Court

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Definition of High Court.—In this Chapter, “High Court” means— (i) in relation to any State, the High Court of that State; 7[(ii) in relation to the Union territory of Delhi, the High Court of Delhi; 8* * * * *] 9[(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);]

Section 29B – The Wealth-tax Act, 1957 | DailyLaw.ai