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<h1>Appeal to High Court: substantial question of law must be formulated and limits the scope of the hearing.</h1> Appeal to the High Court from an Appellate Tribunal order lies where the High Court is satisfied that a substantial question of law is involved; the court must formulate that question, hear the appeal on it (with limited exception), decide and give reasons, and may award costs. Appeals must be supported by a memorandum precisely stating the substantial question and filed within the prescribed time, subject to the High Court's discretion to admit late appeals for sufficient cause. The High Court may also determine issues not decided or wrongly decided by the Tribunal when they arise from the formulated question of law. Civil Procedure Code appeal provisions apply as far as practicable.