# 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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1. Clause <i>(b)</i> shall be omitted by Act 49 of 2005, s. 30 and the Schedule (28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 in the Madras Bar Association <i>Vs</i> Union of India.
2. Subs. by Act 18 of 1987, s. 5, for "Goa, Daman and Diu" (w.e.f. 30-5-1987).
