In this Chapter,— “High Court” means—
(i) in relation to any State, the High Court for that State;
[(ii) in relation to the Union territory of Delhi, the High Court of Delhi; 2* * * * *] 3* * * * *
(iv) in relation to the Union territory of the Andaman and Nicobar Islands, the High Court at Calcutta ;
(v) in relation to the Union territory of [Lakshadweep], the High Court of Kerala;]
[(va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana;
[(vi) in relation to the Union territories of Dadra and Nagar Haveli and 7*** Daman and Diu, the High Court at Bombay; and
(vii) in relation to the Union territory of Pondicherry, the High Court at Madras.] [CHAPTER XXA ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX