(1)An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal ][before the date of establishment of the National Tax Tribunal] [ Inserted by Act 49 of 2005, Section 30 and Schedule (w.e.f. 28.12.2005).][, if the High Court is satisfied that the case involves a substantial question of law.] [Inserted by Act 21 of 1998, Section 58 (w.e.f. 1.10.1998).]
