12. The following amendments shall be made in the Gift-tax Act, 1963 (XIV of 1963), namely:-(1) in section 26, for the words “High Court Division” and “Appellate Division” wherever occurring the words “High Court” and “Supreme Court” shall respectively be substituted;(2) in section 27, for the words “High Court Division” wherever occurring the words “High Court” shall be substituted;(3) in section 28,-(a) for the words “Appellate Division” and “High Court Division” wherever occurring the words “Supreme Court” and “High Court” shall respectively be substituted;(b) in sub-section (3), for the words “Supreme Court” the words “High Court” shall be substituted.