The Wealth-tax Act, 1957 · VI — APPEALS, REVISIONS AND REFERENCES

Section 29B. Definition of High Court

In force · As amended up to 2026-08

29B. 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);] 1. Ins. by Act 27 of 1999, s. 96 (w.e.f. 1-6-1999). 2. Subs. by Act 21 of 1998, s. 73, for "under section 27" (w.e.f. 1-10-1998). 3. Ins. by Act 49 of 2005, s. 30 and the Schedule. This Act has been struck down by the Supreme Court's Order dated 25th September, 2014 in the Madras Bar Association Vs. Union of India. 4. Subs. by Act 21 of 1998, s. 74, for "under section 27" (w.e.f. 1-10-1998). 5. Ins. by s. 74, ibid. (w.e.f. 1-10-1998). 6. Ins. by Act 46 of 1964, s. 27 (w.e.f. 1-4-1965). 7. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, for clause (ii) (w.e.f. 1-11-1966). 8. Clause (iia) omitted by the State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.e.f. 25-1-1971). 9. Subs. by the North-Eastern Areas (Reorganisation) (Arunachal of Laws on Union Subjects) Order, 1974, for clause (iii) (w.e.f. 21-1-1972). (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[1] [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; 2[(viii) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana.]]

Source: India Code

How this section changed

  1. substituted by Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968

    In force from 1 Nov 1966

    Footnote: 7. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, for clause (ii) (w.e.f. 1-11-1966).

  2. omitted by State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973

    In force from 25 Jan 1971

    Footnote: 8. Clause (iia) omitted by the State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.e.f. 25-1-1971).

  3. substituted by North-Eastern Areas (Reorganisation) (Arunachal of Laws on Union Subjects) Order, 1974

    In force from 21 Jan 1972

    Footnote: 9. Subs. by the North-Eastern Areas (Reorganisation) (Arunachal of Laws on Union Subjects) Order, 1974, for clause (iii) (w.e.f. 21-1-1972).

  4. substituted by Act 21 of 1998, s. 73

    In force from 1 Oct 1998

    Earlier wording: “under section 27”

    Footnote: 2. Subs. by Act 21 of 1998, s. 73, for "under section 27" (w.e.f. 1-10-1998).

  5. inserted by Act 27 of 1999, s. 96

    In force from 1 Jun 1999

    Footnote: 1. Ins. by Act 27 of 1999, s. 96 (w.e.f. 1-6-1999).