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The Finance Ordinance, 1977

( Ordinance NO. XXIII OF 1977 )

Amendments of Act XIV of 1963
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.

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