Definition of High Court: territorial allocation of appellate jurisdiction under the wealth tax statutory scheme. Definition of High Court under Section 29B of the Wealth-tax Act, 1957 fixes, by explicit enumeration, which High Court corresponds to each State and specified Union territory for purposes of appeals, revisions and references under that Chapter, and the accompanying amendment notes record substitutions, omissions and insertions implementing territorial reclassifications and adaptations, some with retrospective effect.