22. Appeal to the 2
[ Deputy Commissioner (Appeals)] from orders of 1
[Assessing Officer]. —
(1)
5
[Subject to the provisions of sub-section (1A), any person,]—
(a) objecting to the value of 6
* * * taxable gifts determined under this Act; or
(b) objecting to the amount of gift-tax determined as payable by him under this Act; or
(c) denying his liability to be assessed under this Act; or
1. Subs. by Act 4 of 1988, s. 161, for “Gift-tax Officer” (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).
3. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
4. Ins. by Act 53 of 1962, s. 16 (w.e.f. 1-4-1963).
5. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for “Any person” (w.e.f. 10-7-1978).
6. The word “his” omitted by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
32
1
[(d) objecting to any penalty imposed by the Assessing Officer under section 17 2
* * *]; or
(e) objecting to any order of the 3
[Assessing Officer] under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 3
[Assessing Officer] under 4
[sub-section (1) of
section 221 of the Income-tax Act] as applied under section 33 for the purposes of gift-tax; 5
[or]
6
[(g) objecting to an order of the 3
[Assessing Officer] under section 34 having the effect of
enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the
assessee under that section; or
7
* * * * *]
may appeal to the 8
[Deputy Commissioner (Appeals)] against the assessment or order, as the case may be,
in the prescribed form and verified in the prescribed manner :
Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is
filed.
9
[(1A) Notwithstanding anything contained in sub-section (1), any person,—
(a) objecting to the value of taxable gifts determined under this Act or objecting to the amount of
gift-tax determined as payable by him or denying his liability to be assessed under this Act where the
value of taxable gifts determined on assessment exceeds two lakh rupees; or
10[(b) objecting to any assessment or order referred to in clauses (a) to (g) (both inclusive) of
sub-section (1), where such assessment or order has been made by the 11[Joint Commissioner] in
exercise of the powers or functions conferred on or assigned to him under section 7 or section 10; or
12[(c) objecting to any penalty imposed under sub-section (1) of section 17 with the previous
approval of the 11[Joint Commissioner] as specified in sub-section (3) of that section;]
(d) objecting to any penalty imposed by the 13[Joint Director] or the 11[Joint Commissioner]
under section 17A; or]
(e) objecting to any order made by an 3
[Assessing Officer] in the case of such persons or classes
of persons as the Board may, having regard to the nature of the cases, the complexities involved and
other relevant considerations, direct,
may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the
prescribed form and verified in the prescribed manner:
1. Subs. by Act 4 of 1988, s. 176, for clause (d) (w.e.f. 1-4-1989).
2. The words, figures, letters and bracket “as it stood immediately before the 1st day of April, 1989 or under section 17 as
amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)” omitted by Act 3 of 1989, s. 88 (w.e.f. 1-4-1989).
3. Subs. by Act 4 of 1988, s. 161, for “Gift –tax Officer” (w.e.f. 1-4-1988).
4. Subs. by Act 53 of 1962, s. 17, for “sub-section (1) of section 46 of the Income-tax Act” (w.e.f. 1-4-1963).
5. Added by s. 17, ibid. (w.e.f. 1-4-1963).
6. Ins. by s. 17, ibid, (w.e.f. 1-4-1963).
7. Clause (h) omitted by Act 4 of 1988, s. 176 (w.e.f. 1-4-1989).
8. Subs. by s. 161, ibid., for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).
9. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
10. Subs. by Act 4 of 1988, s. 176, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
11. Subs. by Act 21 of 1998, s. 76, for “Deputy Commissioner” (w.e.f. 1-10-1998).
12. Subs. by Act 3 of 1989, s. 88, for clause (c) (w.e.f. 1-4-1989).
13. Subs. by Act 21 of 1998, s. 76, for “Deputy Director” (w.e.f. 1-10-1998).
33
Provided that no appeal shall lie under clause (b) of this sub-section against any order referred to in
clause (f) of sub-section (1) unless the tax has been paid before the appeal is filed.]
1
[(1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or
the Chief Commissioner or the Commissioner, if so authorised by the Board, may, by order in writing,
transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out
of or connected with such appeal and which is so pending, to the Commissioner (Appeals), if the Board
or, as the case may be, the Director General, the Chief Commissioner or the Commissioner (at the request
of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the
nature of the case, the complexities involved and other relevant considerations and the Commissioner
(Appeals) may proceed with such appeal or matter from the stage at which it was before it was so
transferred :
Provided that the appellant may demand that before proceeding further with the appeal or matter, the
previous proceeding or any part thereof be reopened or that he be reheard.]]
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to
the assessment or penalty objected to, or the date on which any order objected to, is communicated to
him, but the 2
[Deputy Commissioner (Appeals)] 3
[or, as the case may be, the Commissioner (Appeals)]
may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had
sufficient cause for not presenting the appeal within that period.
(3) The 2
[Deputy Commissioner (Appeals)] 3
[or, as the case may be, the Commissioner (Appeals)]
shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing.
(4) The 2
[Deputy Commissioner (Appeals)] 3
[or, as the case may be, the Commissioner (Appeals)]
may,—
(a) at the hearing of an appeal allow an appellant to go into any ground of appeal not specified in
the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further
enquiry to be made by the 4
[Assessing Officer].
(5) In disposing of an appeal, the 2
[Deputy Commissioner (Appeals)] 3
[or, as the case may be, the
Commissioner (Appeals)] may pass such order as he thinks fit which may include an order enhancing the
amount of gift-tax determined or penalty imposed:
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made
unless the person affected thereby has been given a reasonable opportunity of showing cause against such
enhancement.
5
[(5A) In disposing of an appeal, the 2
[Deputy Commissioner (Appeals)] 3
[or, as the case may be, the
Commissioner (Appeals)] may consider and decide any matter arising out of the proceedings in which the
order appealed against was passed, notwithstanding that such matter was not raised before the 2
[Deputy
Commissioner (Appeals)] 3
[or, as the case may be, the Commissioner (Appeals)] by the appellant.
(5B) The order of the 2
[Deputy Commissioner (Appeals)] 3
[or, as the case may be, the Commissioner
(Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the
decision thereon and the reasons for the decision.]
1. Subs. by Act 4 of 1988, s. 176, for “sub-sections (1B) and (1C)” (w.e.f. 1-4-1989).
2. Subs. by s. 161, ibid., for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).
3. Ins. by Act 29 of 1977, s. 39 and Fifth Schedule (w.e.f. 10-7-1978).
4. Subs. by Act 4 of 1988, s. 161, for “Gift-tax Officer” (w.e.f. 1-4-1988).
5. Ins. by Act 53 of 1962, s. 17 (w.e.f. 1-4-1963).
34
(6) A copy of every order passed by the 1
[Deputy Commissioner (Appeals)] 2
[or, as the case may be,
the Commissioner (Appeals)] under this section shall be forwarded to the appellant and the 3
[Chief
Commissioner or Commissioner.]
22A. [Application by the assessee in certain cases.] — Omitted by the Direct Tax Laws (Amendment)
Act, 1989 (3 of 1989), s. 95 (w.e.f. 1-4-1989). Which was inserted by the Direct Tax Laws (Amendment)
Act, 1987 (4 of 1988), s. 177 (w.e.f. 1-4-1989).
23. Appeal to the Appellate Tribunal. —4
[(1) An assessee, objecting to an order passed by the
1
[Deputy Commissioner (Appeals)] 5
[or the Commissioner (Appeals)] 6
[under section 17 or section 17A]
or section 22 7
* * *] or sub-section (2) of section 36 8
* * *, may appeal to the Appellate Tribunal within
sixty days of the date on which the order is communicated to him.]
(2) The Commissioner may, if he is not satisfied as to the correctness of any order passed by a
1
[Deputy Commissioner (Appeals)] 5
[or a Commissioner (Appeals)] under section 22, direct the
9
[Assessing Officer] to appeal to the Appellate Tribunal against such order, and such appeal may be made
at any time before the expiry of sixty days of the date on which the order is communicated to the
Commissioner.
10[(2A) The 9
[Assessing Officer] or the assessee, as the case may be, on receipt of the notice that an
appeal against the order of the 1
[Deputy Commissioner (Appeals)] 5
[or the Commissioner (Appeals)] has
been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he
may not have appealed against such order or any part thereof, within thirty days of the receipt of the
notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the
order of the 1
[Deputy Commissioner (Appeals)] 5
[or the Commissioner (Appeals)], and such
memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the
time specified in sub-section (1) or sub-section (2).]
11[(3) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of
cross-objections after the expiry of the relevant period referred to in sub-section (1) or sub-section (2) or
sub-section (2A), if it is satisfied that there was sufficient cause for not presenting it within that period.]
(4) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the
prescribed manner and shall, except in the case of an appeal referred to in sub-section (2), be
accompanied by a fee of 12[two hundred rupees].
(5) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard,
pass such orders thereon as it thinks fit, and any such orders may include an order enhancing the amount
of gift-tax determined or penalty imposed:
1. Subs. by Act 4 of 1988, s. 161, for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).
2. Ins. by 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
3. Subs. by Act 4 of 1988, s. 161, for “Commissioner” (w.e.f. 1-4-1988).
4. Subs. by Act 53 of 1962, s. 18, for sub-section (1) (w.e.f. 1-4-1963).
5. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
6. Subs. by Act 41 of 1975, s. 116, for “under section 17” (w.e.f. 1-4-1976).
7. The words, figure and letters “or section 22A” omitted by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989). Earlier inserted by Act 4 of
1988, s. 186 (w.e.f. 1-4-1989).
8. The Words “or to an order passed by the Inspecting Assistant Commissioner under section 17A” omitted by Act 29 of 1977,
s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
9. Subs. by Act 4 of 1988, s. 161, for “Gift-tax Officer” (w.e.f. 1-4-1988).
10. Ins. by Act 53 of 1962, s. 18 (w.e.f. 1-4-1963).
11. Subs. by s. 18, ibid., for sub-section (3) (w.e.f. 1-4-1963).
12. Subs. by Act 16 of 1981, for “one hundred and twenty-five rupees” (w.e.f. 1-6-1981).
35
Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made
unless the person affected thereby has been given a reasonable opportunity of showing cause against such
enhancement.
1
* * * * *
2
* * * * *
3
* * * * *
(9) A copy of every order passed by the Appellate Tribunal under this section shall be forwarded to
the assessee and the Commissioner.
(10) Save as provided in section 26, any order passed by the Appellate Tribunal on appeal shall be
final.
(11) The provisions of 4
[sub-sections (1), (4) and (5) of section 255] of the Income-tax Act shall
apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the
discharge of its functions under the Income-tax Act.
24. Powers of Commissioner to revise orders of subordinate authorities. — (1) The
Commissioner may, either on his own motion or on application made by an assessee in this behalf, call
for the record of any proceeding under this Act in which an order has been passed by any authority
subordinate to him, and may make such inquiry, or cause such inquiry to be made, and subject to the
provisions of this Act, pass such order thereon, not being an order prejudicial to the assessee, as the
Commissioner thinks fit :
Provided that the Commissioner shall not revise any order under this sub-section in any case—
(a) where an appeal against the order lies to the 5
[Deputy Commissioner (Appeals)] 6
[or to the
Commissioner (Appeals)] or to the Appellate Tribunal and the time within which such appeal can be
made has not expired or, 7
[in the case of an appeal to the Commissioner (Appeals) or to the Appellate
Tribunal], the assessee has not waived his right of appeal;
(b) where the order is pending in appeal before the 5
[Deputy Commissioner (Appeals)] or has
been the subject of an appeal 6
[to the Commissioner (Appeals) or] to the Appellate Tribunal;
(c) where the application is made by the assessee for such revision unless—
(i) the application is accompanied by a fee of rupees twenty-five; and
(ii) the application is made within one year from the date of the order sought to be revised or
within such further period as the Commissioner may think fit to allow on being satisfied that the
assessee was prevented by sufficient cause from making the application within that period; and
(d) where the order is sought to be revised by the Commissioner of his own motion, if such order
is made more than one year previously.
1. Sub-section (6) omitted by Act 45 of 1972, s. 22 (w.e.f. 1-1-1973).
2. Sub-section (7) omitted by s. 22, ibid, (w.e.f. 1-1-1973).
3. Sub-section (8) omitted by s. 22, ibid, (w.e.f. 1-1-1973).
4. Subs. by Act 53 of 1962, s. 18, for “sub-sections (5), (7) and (8) of section 5-A” (w.e.f. 1-4-1963).
5. Subs. by Act 4 of 1988, s. 161, for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).
6. Ins. by Act 29 of 1977, s. 39 of the Fifth Schedule (w.e.f. 10-7-1978).
7. Subs. by s. 39 ibid., of the Fifth Schedule, “in the case of the Appellate Tribunal” (w.e.f. 10-7-1978).
36
Explanation.—For the purposes of this sub-section,—
(a) the 1
[Deputy Commissioner (Appeals)] shall be deemed to be an authority subordinate to
the Commissioner; and
(b) an order by the Commissioner declining to interfere shall be deemed not to be an order
prejudicial to the assessee.
(2) Without prejudice to the provisions contained in sub-section (1), the Commissioner may call for
and examine the record of any proceeding under this Act, and, if he considers that any order passed
therein by an 2
[Assessing Officer] is erroneous in so far as it is prejudicial to the interests of revenue, he
may, after giving the assessee an opportunity of being heard, and after making or causing to be made such
inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including
an order enhancing or modifying the assessment or cancelling it and directing a fresh assessment.
3
[Explanation.—For the removal of doubts, it is hereby declared that, for the purposes of this
sub-section,—
(a) an order passed 4
[on or before or after the 1st day of June, 1988] by the Assessing Officer
shall include an order passed by the 5
[Joint Commissioner] in exercise of the powers or in
performance of the functions of an Assessing Officer conferred on or assigned to him under orders or
directions issued by the Board or by the Chief Commissioner or Director General or Commissioner
authorised by the Board in this behalf under section 120 of the Income-tax Act read with section 7 of
this Act;
(b) “record” 6
[shall include and shall be deemed always to have included] all records relating to
any proceeding under this Act available at the time of examination by the Commissioner;
(c) where any order referred to in this sub-section and passed by the Assessing Officer had been
the subject matter of any appeal, 4
[filed on or before or after the 1st day of June, 1988], the powers of
the Commissioner under this sub-section shall extend 4
[and shall be deemed always to have extended]
to such matters as had not been considered and decided in such appeal.]
(3) No order shall be made under sub-section (2) after the expiry of two years 7
[from the end of the
financial year in which the order sought to be revised was passed.]
8
[Explanation.—In computing the period of limitation for purposes of this sub-section, the time taken
in giving an opportunity to the assessee to be reheard under the proviso to section 38 and any period
during which any proceeding under this section is stayed by an order or injunction of any court shall be
excluded.]
25. Appeal to the Appellate Tribunal from orders of enhancement by 9
[Chief Commissioner or
Commissioner]. — 10[(1) An assessee objecting to an order passed by the 9
[Chief Commissioner or
Commissioner] 11[under section 17 or section 17A] or to an order of enhancement passed by him under
1. Subs. by Act 4 of 1988, s. 161, for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).
2. Subs. by s. 161, ibid., for “Gift-tax Officer” (w.e.f. 1-4-1988).
3. Subs. by Act 26 of 1988, s. 68, for Explanation (w.e.f. 1-6-1988).
4. Ins. by Act 13 of 1989, s. 32 (w.e.f. 1-6-1988).
5. Subs. by Act 21 of 1998, s. 76, for “Deputy Commissioner” (w.e.f. 1-10-1998).
6. Subs. by Act 13 of 1989, s. 32, for “includes” (w.e.f. 1-6-1988).
7. Subs. by Act 67 of 1984, s. 74, for “form the date of the order sought to be revised” (w.e.f. 1-10-1984).
8. Explanation added by Act 53 of 1962, s. 19 (w.e.f. 1-4-1963).
9. Subs. by Act 4 of 1988, s. 161, for “Commissioner” (w.e.f. 1-4-1988).
10. Subs. by Act 53 of 1962, s. 20 (w.e.f. 1-4-1963).
11. Subs. by Act 41 of 1975, s. 117, for “under Section 17” (w.e.f. 1-4-1976).
37
section 24 1
[or an order passed by the Director-General or Director under section 17A] may appeal to the
Appellate Tribunal within sixty days of the date on which the order is communicated to him.]
(2) An appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall
be verified in the prescribed manner and shall be accompanied by a fee of 2
[two hundred rupees].
(3) The provisions of 3
[sub-sections (3), (5), (9) and (10)] of section 23 shall apply in relation to any
appeal under this section as they apply in relation to any appeal under that section.
26. Reference to High Court. — 4
[(1) The assessee or the 5
[Chief Commissioner or Commissioner]
may, within sixty days of the date upon which he is served with notice of an order under section 23 or
section 6
[or clause (e) of sub-section (1) of section 34] by application in the prescribed form
accompanied, where the application is made by the assessee, by a fee of 7
[two hundred rupees], require
the Appellate Tribunal to refer to the High Court any question of law arising out of such order and,
subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred
and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High
Court.
(2) The Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause
from presenting the application within the period specified in sub-section (1), allow it to be presented
within a further period not exceeding thirty days.]
(3) If, on an application made under sub-section (1), the Appellate Tribunal,—
(a) refuses to state a case on the ground that no question of law arises, or
(b) rejects it on the ground that it is time barred,
the applicant may, within ninety days from the date on which he is served with a notice of refusal or
rejection, as the case may be, apply to the High Court, and the High Court may, if it is not satisfied with
the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case
to the High Court, and on receipt of such requisition the Appellate Tribunal shall state the case:
Provided that, if in any case where the Appellate Tribunal has been required by an assessee to state a
case, the Appellate Tribunal refuses to do so on the ground that no question of law arises, the assessee
may, within thirty days from the date on which he receives notice of refusal to state the case, withdraw his
application, and if he does so, the fee paid by him under sub-section (1) shall be refunded to him.
8
[(3A) If, on an application made under this section, the Appellate Tribunal is of the opinion that on
account of a conflict in the decisions of High Courts in respect of any particular question of law, it is
expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw
up a statement of the case and refer it through its President direct to the Supreme Court.]
(4) The statement to the High Court 8
[or the Supreme Court] shall set forth the facts, the
determination of the Appellate Tribunal, and the question of law which arises out of the case.
1. Ins. by Act 3 of 1989, s. 89 (w.e.f. 1-4-1989).
2. Subs. by Act 16 of 1981, s. 33, for “one hundred and twenty-five rupees” (w.e.f. 1-6-1981).
3. Subs. by Act 45 of 1972, s. 23 for “sub-sections (3) and (5) to (10) inclusive” (w.e.f. 1-1-1973).
4. Subs. by Act 53 of 1962, s. 21, for “sub-section (1) and (2) (w.e.f. 1-4-1963).
5. Subs. by Act 4 of 1988, s. 161, for “Commissioner” (w.e.f. 1-4-1988).
6. Ins. by Act 49 of 1991, s. 88 (w.e.f. 27-9-1991).
7. Subs. by Act 16 of 1981, s. 34, for “one hundred and twenty-five rupees” (w.e.f. 1-6-1981).
8. Ins. by Act 53 of 1962, s. 21, (w.e.f. 1-4-1963).
38
(5) If the High Court 1
[or the Supreme Court] is not satisfied that the case as stated is sufficient to
enable it to determine the question of law raised thereby, it may require the Appellate Tribunal to make
such modification therein as it may direct.
(6) The High Court 1
[or the Supreme Court], upon hearing any such case, shall decide the question of
law raised therein, and in doing so, may, if it thinks fit, alter the form of the question of law and shall
deliver judgment thereon containing the grounds on which such decision is founded and shall send a copy
of the judgment under the seal of the court and the signature of the Registrar to the Appellate Tribunal
and the Appellate Tribunal shall pass such orders as are necessary to dispose of the case conformably to
such judgment.
2
[(7) The costs of any reference to the High Court or the Supreme Court which shall not include the
fee for making the reference shall be in the discretion of the court.]
27. Hearing by High Court. — When a case has been stated to the High Court under section 26, it
shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in
accordance with the opinion of such Judges or of the majority of such Judges, if any:
Provided that where there is no such majority, the Judges shall state the point of law upon which they
differ and the case shall then be heard upon that point only by one or more of the Judges of the High
Court, and such point shall be decided according to the opinion of the majority of the Judges who have
heard the case, including those who first heard it.
28. Appeal to Supreme Court. — (1) An appeal shall lie to the Supreme Court from any judgment
of the High Court delivered on a case stated under section 26 in any case which the High Court certifies
as a fit case for appeal to the Supreme Court.
(2) Where the judgment of the High Court is varied or reversed on appeal under this section, effect
shall be given to the order of the Supreme Court in the manner provided in sub-section (6) of section 26.
(3) The High Court may, on application made to it for the execution of any order of the Supreme
Court in respect of any costs awarded by it, transmit the order for execution to any court subordinate to
the High Court.
3
[28A. Tax to be paid notwithstanding reference, etc. — Notwithstanding that a reference has
been made to the High Court or the Supreme Court, or an appeal has been preferred to the Supreme
Court, tax shall be payable in accordance with the assessment made in the case.
28B. Definition of High Court. — In this Chapter, “High Court” means —
(i) in relation to any State, the High Court of that State;
4
[(ii) in relation to the Union territory of Delhi, the High Court of Delhi;
5
* * * * *]
6
[(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 53 of 1962, s. 21 (w.e.f. 1-4-1963).
2. Subs. by s. 21, ibid., for sub-section (7), (8) and (9) (w.e.f. 1-4-1963).
3. Ins. by s. 22, ibid, (w.e.f. 1-4-1963).
4. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, for clause (ii)
(w.r.e.f. 1-11-1966).
5. Clause (iia) omitted by State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.r.e.f. 25-1-1971).
6. Subs. by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, for clause (iii)
(w.r.e.f. 21-1-1972.)
39
(iv) in relation to the Union territory of Andaman and Nicobar Islands, the High Court of
Calcutta;
(v) in relation to the Union territory of 1
[Lakshadweep], the High Court of Kerala;]
2
[(va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana;]
3
[(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.]