Referral of questions of law to High Court under Section 130A initiated via the prescribed application form for appellate reference. Application form to request a referral of questions of law from the Appellate Tribunal to the High Court, specifying required particulars (originating Commissionerate, appeal number, service addresses, Tribunal bench/date, service of notice, admitted facts and the specific questions of law), annexure of the statement of the case and supporting documents with English translations where necessary, verification and signature requirements, filing in quadruplicate, and fee payment by crossed bank draft to the High Court Registrar.