Section 374
Section 374: interpretation of "High Court"
Section 374 defines exactly which "High Court" is meant for the purposes of Chapter XVIII (appeals, revisions and alternate dispute resolutions), listing the applicable High Court for each Union Territory that does not have its own dedicated High Court, alongside the general rule that each State's own High Court applies to it.
What "High Court" means for each State and Union Territory
For the purposes of this Chapter, "High Court" means:
- For any State - the High Court for that State
- For the Union territory of Jammu and Kashmir - the High Court of Jammu and Kashmir and Ladakh
- For the Union territory of Ladakh - the High Court of Jammu and Kashmir and Ladakh
- For the Union territory of the Andaman and Nicobar Islands - the High Court at Calcutta
- For the Union territory of Lakshadweep - the High Court of Kerala
- For the Union territory of Chandigarh - the High Court of Punjab and Haryana
- For the Union territories of Dadra and Nagar Haveli and Daman and Diu - the High Court at Bombay
- For the Union territory of Puducherry - the High Court at Madras
- For the National Capital Territory of Delhi - the High Court of Delhi
Frequently asked questions
Which High Court hears tax appeals from the Andaman and Nicobar Islands?
The High Court at Calcutta, as specified in Section 374.
Which High Court hears tax appeals from Puducherry?
The High Court at Madras, as specified in Section 374.
Which High Court has jurisdiction over Chandigarh for tax appeals?
The High Court of Punjab and Haryana, as specified in Section 374.
Related sections
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