161. Decision of the High Court Division.-

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  question  of  law  raised  thereby  and  shall  deliver  its judgement thereon stating the grounds on which such decision is founded and
shall send a copy of such judgement under the seal of the Court and 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 judgement.

(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.

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