Appeal to Supreme Court: procedure for second-stage appeals and framing substantial questions of law in tax disputes. Appeals to the Supreme Court may be brought from decisions of appellate tribunals or High Courts when the High Court certifies suitability or where the Supreme Court frames a substantial question of law. Procedural rules of the Code of Civil Procedure apply to hearings, and Supreme Court orders varied from High Court judgments must be given effect as prescribed. Administrative circulars and instructions govern filing practice for appeals.