SECTION 36

In this Chapter -
(a) "appointed day" means the date 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;

(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.