131C. Definitions
In this Chapter—
(a)
"appointed day" means the date of coming into force of the amendments to this Act specified in Part I 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 [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.
Amendment notes (2)
- omitted . Clause (b) shall be omitted by Act 49 of 2005, s. 30 and the Schedule (28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.
- Subs w.e.f. 30-5-1987 . Subs. by Act 18 of 1987, s. 5, for "Goa, Daman and Diu" (w.e.f. 30-5-1987).