Section 36. Definitions.

In this Chapter-- (a) "appointed day " means the date1 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 (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 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.]