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SECTION 36. Definitions. - 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 Schedule to the Finance (No. 2) Act, 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. |