SECTION 36.   Definitions. - 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.