High Court appeal procedure governs filing against Board for Advance Rulings orders by assessee or assessing officer. Appeals to the High Court under section 389(1) against a ruling or order of the Board for Advance Rulings must be filed in the same form and manner as the procedure laid down by the jurisdictional High Court for filing an appeal to that court. The rule applies to both the assessee and the Assessing Officer acting on the directions of the Commissioner, and it adopts the applicable High Court filing procedure instead of prescribing a separate special format.