Section 36. Definitions

36. Definitions .—In this Chapter— (a) "appointed day" means the date[1] of coming into force of the amendments to this Act specified in Part II of the Fifth Schedule to the Finance (No. 2) Act, 1980 (44 of 1980); (b) "High Court" means,— (i) in relation to any State, the High Court for that State; (ii) in relation to a Union Territory to which the jurisdiction of the High Court of a State has been extended by law, that High Court; (iii) in relation to the Union Territories of Dadra and Nagar Haveli and[2] [Daman and Diu,] the High Court at Bombay; (iv) in relation to any other Union Territory, the highest court of civil appeal for that territory other than the Supreme Court of India; (c) "President" means the President of the Appellate Tribunal.] 3[CHAPTER VIB PRESUMPTION AS TO DOCUMENTS]