147. If any such question relates to a matter relevant to the suit or proceeding, the provisions of section 132 shall apply thereto.
1
Throughout this Act, except otherwise provided, the words "Bangladesh", "Government" and "Taka" were substituted, for the words "Pakistan", "Central Government" and "rupees" or "Rs." respectively by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973).