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    <title>Substitution of new section for section 130</title>
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    <description>An appeal to the High Court lies from Appellate Tribunal orders where a substantial question of law is involved; the appellant must file within the prescribed time, pay the prescribed fee where applicable, and submit a memorandum stating the substantial question. The High Court will formulate that question, confine the hearing to it (while retaining limited power to hear other substantial questions for reasons recorded), decide the question with reasons and may award costs. The Court may determine issues undetermined or wrongly decided by the Tribunal due to the question of law, and appeals are to be heard by a bench of not less than two judges with majority decision rules and applicable Civil Procedure Code provisions.</description>
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      <title>Substitution of new section for section 130</title>
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      <description>An appeal to the High Court lies from Appellate Tribunal orders where a substantial question of law is involved; the appellant must file within the prescribed time, pay the prescribed fee where applicable, and submit a memorandum stating the substantial question. The High Court will formulate that question, confine the hearing to it (while retaining limited power to hear other substantial questions for reasons recorded), decide the question with reasons and may award costs. The Court may determine issues undetermined or wrongly decided by the Tribunal due to the question of law, and appeals are to be heard by a bench of not less than two judges with majority decision rules and applicable Civil Procedure Code provisions.</description>
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