Substantial question of law: appeal to High Court allowed when tribunal order raises such a question, subject to time limits. Provides the appellate framework for challenging Appellate Tribunal orders before the High Court where a substantial question of law exists; the High Court admits appeals when satisfied such a question is involved, may extend prescribed filing time for sufficient cause, and requires prescribed form and verification. The High Court formulates the question, confines the hearing to it (subject to recorded exceptions), decides and records grounds, may determine issues left undecided or wrongly decided by the Tribunal, and requires a Bench of at least two judges to hear appeals; Civil Procedure Code appeal provisions apply as far as may be.