¹[196G. (1) Where an appeal is preferred under section 196D, the High Court Division shall decide the points raised therein and such other points incidental thereto as are deemed necessary and shall deliver its judgment thereon. (2) The High Court Division, in its judgment, may award any costs upon any party to the appeal. (3) A copy of the judgment delivered under sub-section (1) shall, under the seal and signature of an officer of that Division, be sent to the Appellate Tribunal.]