Substantial question of law: appeals permitted only on formulated legal questions, subject to procedural and form requirements.

Appeals from the Appellate Tribunal lie to the High Court only where a substantial question of law is involved; such appeals must be filed by specified parties within the prescribed period with a memorandum precisely stating the question. The High Court may extend time for sufficient cause, shall formulate the substantial question, and generally hear the appeal only on that question though it may consider other substantial questions if satisfied. The Court shall decide the question giving reasons, may award costs, apply Civil Procedure appeal provisions as far as practicable, and direct effect to the Assessing Officer's order on a certified copy of its judgment.

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