SECTION 131C.

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);

(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.