In this Chapter, “High Court” means— (i) in relation to any State, the High Court of that State; [(ii) in relation to the Union territory of Delhi, the High Court of Delhi; * * * *] [(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 [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; [(viii) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana.]] CHAPTER VII PAYMENT AND RECOVERY OF WEALTH-TAX

In this Chapter, “High Court” means— (i) in relation to any State, the High Court of that State; [(ii) in relation to the Union territory of Delhi, the High Court of Delhi; * * * *] [(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 [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; [(viii) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana.]] CHAPTER VII PAYMENT AND RECOVERY OF WEALTH-TAX