36. Definitions

In this Chapter-

36(a). "appointed day"

In this Chapter-

(a). "appointed day" means the date of coming into force of the amendments to this Act specified in Part II of the Fifth Scheduleto the Finance (No. 2) Act, 1980;

36(b). "High Court"

In this Chapter-

(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;

36(c). "President"

In this Chapter-

(c). "President" means the President of the Appellate Tribunal.