Section 70(2)(b) in The M.P. Vanijyik Kar Adhiniyam, 1994
(b)apply to the High Court to require the [Appellate Board] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the word 'Tribunal' w.e.f. 30-9-2003.] to make a reference.