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A112 EXCISE LAW TIMES [ Vol. 373

(4) The appeal shall be heard only on the question so formulat-
ed, and the respondents shall, at the hearing of the appeal, be al-
lowed to argue that the case does not involve such question :
Provided that nothing in this sub-section shall be deemed to take
away or abridge the power of the Court to hear, for reasons to be
recorded, the appeal on any other substantial question of law not
formulated by it, if it is satisfied that the case involves such ques-
tion.
(5) The High Court shall decide the question of law so formulated and
deliver such judgment thereon containing the grounds on which such
decision is founded and may award such cost as it deems fit.
(6) The High Court may determine any issue which -
(a) has not been determined by the Appellate Tribunal;
or
(b) has been wrongly determined by the Appellate Tri-
bunal, by reason of a decision on such question of
law as is referred to in sub-section (1).
(7) When an appeal has been filed before the High Court, it shall
be heard by a Bench of not less than two Judges of the High
Court, and shall be decided in accordance with the opinion of
such judges or of the majority, if any, of such judges.
(8) Where there is no such majority, the judges shall state the
point of law upon which they differ and the case shall, then, be
heard upon that point only by one or more of the other judges of
the High Court and such point shall be decided according to the
opinion of the majority of the judges who have heard the case in-
cluding those who first heard it.
(9) Save as otherwise provided in this Act, the provisions of the
Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to the
High Court shall, as far as may be, apply in the case of appeals
under this section.”
From the perusal of the above-mentioned provisions, it is clear that while
filing memorandum of appeal, the appellant is supposed to precisely state there-
in the substantial question of law involved, thereafter, if High Court is satisfied
that the case involves substantial question of law, shall formulate those question
and will hear the matter only on those questions. Therefore, it is paramount to
fathom the expression “substantial question of law”.
Before embarking on any discussion on the expression “substantial ques-
tion of law” it is important to get ourselves privy to provisions of CPC, 1908
which relates to appeals to High Court as from the perusal of both above-
mentioned provisions i.e. Section 130 (Customs Act) and Section 260A (Income
Tax Act) it is clear that provisions of CPC relating to appeals to High Court will
also be applicable in case any appeal is made under those provisions. Thus, it
becomes paramount to holistically understand pertinent parts of the following
provisions of CPC which relates to the expression “substantial question of law” :
Code of Civil Procedure, 1908 (5 of 1908)
100. Second appeal. -
“(1) Save as otherwise expressly provided in the body of this Code
or by any other law for the time being in force, an appeal shall lie to
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