Section 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); 1 [(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 2 [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.

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