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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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161.Decision of the High Court Division: 

(1) Where any case has been referred to the High Court Division under section 160, it shall be heard by a Bench of not less than two judges and the provisions of section 98 of the Code of Civil Procedure, 1908 (V of 1908), shall, so far as may be, apply in respect of such case.

(2) The High Court Division shall, upon hearing any case referred to it under section 160, decide the questions of law raised thereby and shall deliver its judgment thereon stating the grounds on which such decision is founded and shall send a copy of such judgment under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with the judgment.

(3) The costs in respect of a reference to the High Court Division under section 160 shall be in the discretion of the Court.

(4) Notwithstanding that a reference has been made under section 160 to the High Court Division, tax shall be payable in accordance with the assessment made in the case unless the recovery thereof has been stayed by the High Court Division.