[O. 62, rr. 1-3

ORDER 62

COSTS, COURT FEES, MARSHAL’S FEES AND CHARGES

Part I - Costs - Preliminary

1. (1) In this Order-

(2) In this Order references to a fund, being a fund out of which costs are to be paid or which is held by a trustee or personal representative, includes references to any estate or property, whether real or personal, held for the benefit of any person or class of person; and references to a fund held by a trustee or personal representative include references to any fund to which he is entitled (whether alone or together with any other person) in that capacity, whether the fund is for the time being in his possession or not.

2. (1) This Order shall have effect in relation to all criminal proceedings in the Supreme Court to which Orders 52 to 57 (inclusive) apply and subject to the provisions of any enactment regulating costs in relation to particular matters this Order shall have effect in relation to all civil proceedings in the Supreme Court.

(2) Where by virtue of any Act or Ordinance the costs of or incidental to any proceedings before an arbitrator or umpire or before a tribunal or other body constituted by or under any Act or Ordinance not being proceedings in the Supreme Court, are taxable in the High Court, the following provisions of this Order, that is to say, rule 7, (4) and (5), rule 8(6), rules 14 to 16, rule 17 (1), rule 18, rule 21, rules 22 to 26 and rules 33 to 35, shall have effect in relation to proceedings for taxation of those costs as they have effect in relation to proceedings for taxation of the costs of or arising out of proceedings in the Supreme Court.

(3) This Order shall have effect subject to the provisions of any enactment which limits the costs recoverable in relation to certain proceedings which could have been commenced in a petty civil court or in a court of summary jurisdiction.

(4) The powers and discretion of the Court as to costs under the provisions of any Act or Ordinance which provides that the costs of and incidental to proceedings in the Supreme Court shall be in the discretion of the Court and that the Court shall have full power to determine by whom and to what extent the costs are to be paid shall be exercised subject to and in accordance with this Order.

Entitlement to Costs

3. (1) Subject to the following provisions of this Order, no party shall be entitled to recover any costs of or incidental to any proceedings from any other party to the proceedings except under an order of the Court.

(2) If the Court in the exercise of its discretion sees fit to make any order as to the costs of or incidental to any proceedings, the Court shall, subject to this order, order the costs to follow the event, except when it appears to the Court that in the circumstances of the case some other order should be made as to the whole or any part of the costs.

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(3) The costs of and occasioned by any amendment made without leave in the writ of summons or any pleading shall be borne by the party making the amendment, unless the Court otherwise orders.

(4) The costs of and occasioned by any application to extend the time fixed by these Rules, or any direction or order thereunder, for serving or filing any document or doing any other act (including the costs of any order made on the application) shall be borne by the party making the application, unless the Court otherwise orders.

(5) If a party on whom a notice to admit facts is served under Order 27, rule 2, refuses or neglects to admit the facts within 7 days after the service on him of the notice or such longer time as may be allowed by the Court, the costs of proving the facts shall be paid by him, unless the Court otherwise orders.

(6) If a party-

(7) Where a defendant by notice in writing and without leave discontinues his counterclaim against any party or withdraws any particular claim made by him therein against any party, that party shall, unless the Court otherwise directs, be entitled to his costs of the Counterclaim or his occasioned by the claim withdrawn, as the case may be, incurred to the time of receipt of the notice of discontinuance or withdrawal.

(8) Where a plaintiff accepts money paid into Court by a defendant who counterclaimed against him, then, if the notice of payment given by that defendant stated that he had taken into account and satisfied the cause of action or, as the case may be, all the causes of action in respect of which he counterclaimed, that defendant shall, unless the Court otherwise directs, be entitled to his costs of the counterclaim incurred to the time of receipt of the notice of acceptance by the plaintiff of the money paid into Court.

(9) Where any person claiming to be a creditor -

(10) Where a claimant is entitled to costs under paragraph (9), the amount of the costs shall be fixed by the Court unless it thinks fit to direct taxation and the amount fixed or allowed shall be added to the claimant’s debt.

(11) Where a claimant (other than a person claiming to be a creditor) having established a claim to be entitled under a judgment or order in accordance with Order 44 has been served with notice of the judgment or order pursuant to rule 3 or 15 of that Order, he shall, if he enters an appearance, be entitled as part of his costs of action (if allowed) to costs incurred in establishing his claim, unless the Court otherwise directs; and where such a claimant fails to establish his claim or any part of it he may be ordered to pay the costs of any person incurred in opposing it.

4. (1) Costs may be dealt with by the Court at any stage of the proceedings or after the conclusion of the proceedings; and any order of the Court for the payment of any costs may, if the Court thinks fit, and the person against whom the order is made is not a poor person by whom a certificate has been obtained under Order 76 require the costs to be paid forthwith notwithstanding that the proceedings have not been concluded.

(2) In the case of an appeal the costs of the proceedings giving rise to the appeal, as well as the costs of the appeal and of the proceedings connected with it, may be dealt with by the Court hearing the appeal; and in the case of any proceedings transferred or removed to the High Court from a petty civil court, the costs of the whole proceedings, both before and after the transfer or removal, may (subject to any order of

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the Court ordering the transfer or removal) be dealt with by the Court to which the proceedings are transferred or removed.

(3) Where under paragraph (2) the Court makes an order as to the costs of any proceedings before a petty civil court, the order-

5. The Court in exercising its discretion as to costs shall, to such extent, if any, as may be appropriate in the circumstances, take into account-

6. (1) Notwithstanding anything in this Order-

(2) Where a person is or has been a party to any proceedings in the capacity of trustee, personal representative or mortgagee, he shall, unless the Court otherwise orders, be entitled to the costs of those proceedings, in so far as they are not recovered from or paid by any other person, out of the fund held by the trustee or personal representative or the mortgaged property, as the case may be; and the Court may otherwise order only on the ground that the trustee, personal representative or mortgagee has acted unreasonably or, in the case of a trustee or personal representative, has in substance acted for his own benefit rather than for the benefit of the fund.

7. (1) Where in any cause or matter any thing is done or omission is made improperly or unnecessarily by or on behalf of a party, the Court may direct that any costs to that party in respect of it shall not be allowed to him and that any costs occasioned by it to other parties shall be paid by him to them.

(2) Without prejudice to the generality of paragraph (1) the Court shall for the purpose of that paragraph have regard in particular to the following matters, that is to say-

(3) The Court may, instead of giving a direction under paragraph (1) of this rule in relation to any thing done or omission made, direct the taxing officer to inquire into it and, if it appears to him that such a direction as aforesaid should have been given in relation to it, to act as if the appropriate direction had been given.

[O. 62, rr. 7-8

(4) The taxing officer shall, in relation to anything done or mission made in the course of taxation and in relation to any failure to procure taxation, have the same power to disallow or to award costs as the Court has under paragraph (1) to direct that costs shall be disallowed to or paid by any party.

(5) Where a party entitled to costs fails to procure or fails to proceed with taxation, the taxing officer in order to prevent any other parties being prejudiced by that failure, may allow the party so entitled a nominal or other sum for costs or may certify the failure and the costs of the other parties.

Personal Liability of Solicitor for Costs

8. (1) Subject to the following provisions of this rule, where in any proceedings costs are incurred improperly or without reasonable cause or are wasted by undue delay or by any other misconduct or default, the Court may make against any solicitor whom it considers to be responsible (whether personally or through a servant or agent) an order -

(2) No order under this rule shall be made against a solicitor unless he has been given a reasonable opportunity to appear before the Court and show cause why the order should not be made, except where any proceeding in Court or in Chambers cannot conveniently proceed, and fails or is adjourned without useful progress being made,-

(3) Before making an order under this rule the Court may, if it thinks fit, refer the matter (except in the cases excepted from paragraph (2) or in the case of undue delay in the drawing up of, or in any proceedings under, an order or judgment as to which the Registrar or appropriate Assistant Registrar as the case may be has reported to the Court) to a taxing officer for inquiry and report and direct the solicitor in the first place to show cause before the taxing officer.

(4) The Court may, if it thinks fit, direct or authorise the Attorney General to attend and take part in any proceedings or inquiry under this rule, and may make such order as it thinks fit as to the payment of his costs.

(5) The Court may direct that notice of any proceedings or order against a solicitor under this rule shall be given to his client in such manner as may be specified in the direction.

(6) Where in any proceedings before a taxing officer the solicitor representing any party is guilty of neglect or delay or puts any other party to any unnecessary expense in relation to those proceedings, the taxing officer may direct the solicitor to pay costs personally to any of the parties to those proceedings; and where any solicitor fails to leave his bill of costs (with the documents required by this Order) for taxation within the time fixed by or under this Order or otherwise delays or impedes the taxation, then, unless the taxing officer otherwise directs, the solicitor shall not be allowed the fees to which he would otherwise be entitled for drawing his bill of costs and for attending the taxation.

(7) If, on the taxation of costs to be paid out of a fund, one-sixth or more of the amount of the bill for solicitors’ profit costs is taxed off, the solicitor whose bill it is shall not be allowed the fees to which he would otherwise be entitled for drawing the bill and for attending the taxation.

(8) In any proceedings in which the party by whom the fees prescribed in Appendix 4 to this Order are payable is represented by a solicitor, if the fees or any part of the fees payable under the said Appendix are not paid as therein prescribed, the Court may, on the application of the Attorney General by summons, order the solicitor personally to pay that amount in the manner so prescribed and to pay the costs of the Attorney General.

[O. 62, rr. 9-13

9. (1) Subject to this Order, where by or under these Rules or any order or direction of the Court costs are to be paid to any person, that person shall be entitled to his taxed costs.

(2) Where a writ in an action is indorsed in accordance with Order 6, rule 2(1)(b) , and judgment is entered in default of appearance or of defence for the amount claimed for costs (whether alone or together with any other amount claimed), paragraph (1) of this rule shall not apply to those costs; but if the amount claimed for costs as aforesaid is paid in accordance with the indorsement (or is accepted by the plaintiff as if so paid) the defendant shall nevertheless be entitled to have those costs taxed.

(3) The Court in awarding costs to any person may direct that, instead of taxed costs, that person shall be entitled-

10. (1) Where a plaintiff by notice in writing and without leave either wholly discontinues his action against any defendant, or withdraws any particular claim made by him therein against any defendant, the defendant may tax his costs of the action or his costs occasioned by the matter withdrawn, as the case may be, and, if the taxed costs are not paid within 4 days after taxation, may sign judgment for them.

(2) If a plaintiff accepts money paid into court in satisfaction of the cause of action, or all the causes of action, in respect of which he claims, or if he accepts a sum or sums paid in respect of one or more specified causes of action and gives notice that he abandons the others, then subject to paragraph (4), he may, after 4 days from payment out and unless the Court otherwise orders, tax his costs incurred to the time of receipt of the notice of payment into court and 48 hours after taxation may sign judgment for his taxed costs.

(3) Where a plaintiff in an action for libel or slander against several defendants sued jointly accepts money paid into Court by one of the defendants he may, subject to paragraph (4), tax his costs and sign judgment for them against that defendant in accordance with paragraph (2).

(4) Where money paid into Court in an action is accepted by the plaintiff after the trial or hearing has begun, the plaintiff shall not be entitled to tax his costs under paragraph (2) or (3).

11. (1) Where an action, petition or summons is dismissed with costs, or a motion is refused with costs, or an order of the Court directs the payment of any costs, or any party is entitled under rule 10 to tax his costs, no order directing the taxation of those costs need be made.

(2) Where a summons is taken out to set aside with costs any proceeding on the ground of irregularity and the summons is dismissed but no direction is given as to costs, the summons is to be taken as having been dismissed with costs.

12. The taxing officer shall have power to tax-

13. (1) Subject to the provisions of this rule, the Registrar may direct a principal clerk of the Supreme Court-

(a) to tax any costs, the taxation of which is within the powers of a taxing officer, if the amount of the bill of costs or, as the case may be, the aggregate amount of all the bills of costs to be taxed in the taxation proceedings does not exceed $2,000.00; and

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(b) to issue a certificate for any costs taxed by him, if the proceedings for taxation of those costs were entered in the list kept for the purposes of rule 24.

14. A taxing officer may, in the discharge of his functions with respect to the taxation of costs-

15. (1) If, apart from this paragraph, a taxing officer has power to tax any costs, the taxation of which has been assigned to some other taxing officer, he may tax those costs and if, apart from this paragraph, he has power to issue a certificate for the taxed costs he shall issue a certificate for them.

(2) Any taxing officer may assist any other taxing officer in the taxation of any costs the taxation of which has been assigned to that other officer.

(3) On an application in that behalf made by a party to any cause or matter, a taxing officer may, and if the circumstances require it shall, hear and dispose of any application in the cause or matter on behalf of the taxing officer by whom the application would otherwise be heard.

16. (1) A taxing officer may-

(2) Where an order of the Court specifies a period within which anything is to be done by or before a taxing officer, then, unless the Court otherwise directs, the taxing officer may from time to time extend the period so specified on such terms (if any) as he thinks just.

(3) A taxing officer may extend any such period as is referred to in the foregoing provisions of this rule although the application for extension is not made until after the expiration of that period.

17. (1) A taxing officer may from time to time in the course of the taxation of any costs by him issue an interim certificate for any part of those costs which has been taxed.

(2) If, in the course of the taxation of a solicitor’s bill to his own client, it appears to the taxing officer that in any event the solicitor will be liable in connection with that bill to pay money to the client, he

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may from time to time issue an interim certificate specifying an amount which in his opinion is payable by the solicitor to his client.

(3) On the filing of a certificate issued under paragraph (2) the Court may order the amount specified therein to be paid forthwith to the client or into court.

18. Where a party entitled to be paid costs is also liable to pay costs, the taxing officer may-

19. (1) Where the Court directs an account to be taken and the account consists in part of a bill of costs, the Court may direct a taxing officer to tax those costs and the taxing officer shall tax the costs in accordance with the direction and shall return the bill of costs, after taxation thereof, together with his report thereon to the Court.

(2) A taxing officer taxing a bill of costs in accordance with a direction under this rule shall have the same powers, and the same fees shall be payable in connection with the taxation, as if an order for taxation of the costs had been made by the Court.

20. (1) Where the Court refers any matter to a solicitor or counsel or obtains the assistance of any other person under Order 32, rule 10, the fees payable to solicitor or counsel or that other person in respect of the work done by him in connection with the reference or, as the case may be, in assisting the Court shall be fixed by a taxing officer.

(2) An appeal from the decision of a taxing officer under this rule shall lie to the Court, and the decision of the Court thereon shall be final.

PROCEDURE ON TAXATION

21. (1) A party entitled to require any costs to be taxed must begin proceedings for the taxation of those costs by filing at the appropriate office a bill of costs and a copy thereof.

(2) Where a party is entitled to require any costs to be taxed by virtue of-

he must begin proceedings for the taxation of those costs within 3 months after the judgment or order was entered signed or otherwise perfected or, as the case may be, within 3 months after service of the notice given by him under Order 21, rule 2 [where he is so entitled by virtue of rule 10(1)] or given to him under Order 22, rule 3 [where he is so entitled by virtue of rule 10(2) or (3)].

(3) When any party entitled to costs refuses or neglects to bring in his costs for taxation, or to procure the same to be taxed, and thereby prejudices any other party, the taxing officer shall be at liberty to certify the costs of the other parties, and certify such refusal or neglect, or may allow such party refusing or neglecting a nominal or other sum for such costs, so as to prevent any other party being prejudiced by such refusal or neglect.

22. (1) Where proceedings for taxation have been duly begun in accordance with rule 21 the taxing officer shall give to the party beginning the proceedings not less than 7 days notice of the day and time appointed for taxation.

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(2) Subject to paragraph (3), a party who has begun proceedings for taxation and who receives a notice under paragraph (1) must give to any other party entitled to be heard in the taxation proceedings to which the notice relates not less than 4 days notice of the day and time appointed by the notice.

(3) A notice under paragraph (2) need not be given to any party who has not entered an appearance or taken part in the proceedings which gave rise to the taxation proceedings.

23. A party who is required by rule 22(2) to give notice to any other party of the day and time appointed for taxation proceedings must at the same time send a copy of his bill of costs to that other party, if he has not already done so.

24 (1) Where a party entitled to require taxation of any costs of or arising out of proceedings in the Supreme Court begins proceedings for the taxation of those costs in accordance with rule 21 then if, when he begins such proceedings, he satisfies the taxing officer-

the taxing officer shall enter the proceedings for taxation in a list kept for the purposes of this rule and shall forthwith give notice of the day and time appointed for taxation to the party whose costs are to be taxed.

(2) A party whose costs are to be taxed in proceedings entered for taxation in the list referred to in paragraph (1) must, -

(3) A notice under paragraph (2) need not be given to any party who has not entered an appearance or taken any part in the proceedings which give rise to the taxation proceedings.

25. (1) In any bill of costs the professional charges and the disbursements must be entered in separate columns and every column must be cast before the bill is left for taxation.

(2) Before a bill of costs is left for taxation it must be indorsed with-

26. (1) If any party entitled to be heard in any taxation proceedings does not attend within a reasonable time after the time appointed for the taxation, and the taxing officer, if satisfied by affidavit or otherwise that the party had due notice of the time appointed, may proceed with the taxation.

(2) The taxing officer by whom any taxation proceedings are being conducted may, if he thinks it necessary to do so, adjourn those proceedings from time to time.

27. (1) Where any costs are to be paid out of a fund the taxing officer may give directions as to the parties who are entitled to attend on the taxation of those costs and may disallow the costs of attendance of any party not entitled to attend by virtue of the directions and whose attendance he considers unnecessary.

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(2) Where the Court has directed that a solicitor’s bill of costs be taxed for the purpose of being paid out of a fund the taxing officer by whom the bill is being taxed may, if he thinks fit, adjourn the taxation for a reasonable period and direct the solicitor to send to any person having an interest in the fund a copy of the bill, or of any part thereof, free of charge together with a letter containing the following information, that is to say-

ASSESSMENT OF COSTS

28. (1) This rule applies to costs which by or under these Rules or any order or direction of the Court are to be paid to a party to any proceedings either by another party to those proceedings or out of any fund (other than a fund which the party to whom the costs are to be paid holds as trustee or personal representative).

(2) Subject to the following provisions of this rule, costs to which this rule applies shall be taxed on the party and party basis, and on a taxation on that basis there shall be allowed all such costs as were necessary or proper for the attainment of justice or for enforcing or defending the rights of the party whose costs are being taxed.

(3) The Court in awarding costs to which this rule applies may in any case in which it thinks fit to do so order or direct that the costs shall be taxed on the common fund basis.

(4) On a taxation on the common fund basis, being a more generous basis than that provided for by paragraph (2), there shall be allowed a reasonable amount in respect of all costs reasonably incurred, and paragraph (2) shall not apply; and accordingly in all cases where costs are to be taxed on the common fund basis the ordinary rules applicable on a taxation as between solicitor and client where the costs are to be paid out of a common fund in which the client and others are interested shall be applied, whether or not the costs are in fact to be so paid.

(5) The Court in awarding costs to which this rule applies to any person may if it thinks fit and if-

order or direct that the costs shall be taxed as if that person were a trustee of the fund or as if the costs were to be paid out of a fund held by that person, as the case may be, and where the Court so orders or directs rule 31 (2) shall have effect in relation to the taxation in substitution for paragraph (2) of this rule.

(6) The foregoing provisions of this rule shall be without prejudice to the powers of the Court under section 52 of the Petty Civil Court Ordinance Ch. 3 No. 3.

29. (1) On the taxation of a solicitor’s bill to his own client (except a bill with respect to non-contentious business) all costs shall be allowed except in so far as they are of an unreasonable amount or have been unreasonably incurred.

(2) For the purposes of paragraph (1), all costs incurred with the express or implied approval of the client shall, subject to paragraph (3), be conclusively presumed to have been reasonably incurred and, where the amount thereof has been expressly or impliedly approved by the client, to have been reasonable in amount.

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(3) For the purpose of paragraph (1), any costs which in the circumstances of the case are of an unusual nature and such that they would not be allowed on a taxation of costs in a case to which rule 28 (2) applies shall, unless the solicitor expressly informed his client before they were incurred that they might not be so allowed, be presumed, until the contrary is shown, to have been unreasonably incurred.

(4) In paragraphs (2) and (3), the references to the client shall be construed-

30. (1) This rule applies to-

(2) The costs payable to his solicitor by any plaintiff in any proceedings to which this rule applies by virtue of paragraph 1 (a) or (b), being the costs of those proceedings or incident to the claim therein or consequent thereon, shall be taxed under rule 29; and no costs shall be payable to the solicitor of any plaintiff in respect of those proceedings except such amount of costs as may be certified in accordance with this rule on the taxation under rule 29 of the solicitor’s bill to that plaintiff.

(3) On the taxation under rule 29 of a solicitor’s bill to any plaintiff in any proceedings to which this rule applies by virtue of paragraph 1 (a) or (b) who is his own client, the taxing officer shall also tax any costs payable to the plaintiff in those proceedings and shall certify:-

(4) Paragraphs (2) and (3) shall apply in relation to any proceedings to which this rule applies by virtue of paragraph (1) (c) as if for references to a plaintiff there were substituted references to the party,

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whether appellant or respondent, who was the plaintiff in the proceedings which gave rise to the first-mentioned proceedings.

(5) Nothing in the foregoing provisions of this rule shall prejudice a solicitor’s lien for costs.

(6) The foregoing provisions of this rule shall apply in relation to-

as if for references to a plaintiff there were substituted references to a defendant.

30A. (1) In proceedings commenced under Order 77A the Court may order costs

to be paid by the patient or charged on or paid out of his estate or paid by any other party or any person attending the proceedings.

(2) An order that costs incurred during the lifetime of a patient be paid out of or charged on his estate may be made within four years after his death.

(3) No receiver of a patient other than the Chief State Solicitor shall, unless authorised by the Court, be entitled at the expense of the patient’s estate to employ a solicitor or other professional person to do any work not usually requiring professional assistance.

(4) Any costs incurred by the Chief State Solicitor in relation to proceedings under Order 77A or in carrying out any directions given by the Court shall be paid by such party or person attending the proceedings or out of such fund as the Court may direct.

(5) Where in proceedings relating to a patient a claim is made against his estate in respect of any costs alleged to have been incurred by him or on his behalf otherwise than in relation to the proceedings, the Court may refer the claim to a taxing officer so that the amount due to the claimant may be ascertained by him or under his direction.

31. (1) This rule applies to every taxation of the costs which a person who is or has been a party to any proceedings in the capacity of trustee or personal representative is entitled to be paid out of any fund which he holds in that capacity.

(2) On any taxation to which this rule applies, no costs shall be disallowed, except in so far as those costs or any part of their amount should not, in accordance with the duty of the trustee or personal representative as such, have been incurred or paid, and should for that reason be borne by him personally.

32. (1) Subject to the foregoing rules and the following provisions of this rule, the scales of costs contained in Appendices 1 and 2 to this Order, together with the notes and general provisions contained in Appendix 1 shall apply to the taxation of all costs incurred in relation to contentious business done on or after the coming into operation of this Order.

(2) On a taxation in relation to which rule 29 or rule 31 (2) has effect and in other special cases costs may at the discretion of the taxing officer be allowed-

(3) Where the amount of a solicitor’s remuneration in respect of non-contentious business connected with sales, purchases, leases, mortgages and other matters of conveyancing or in respect of any other non-contentious business is regulated (in the absence of agreement to the contrary) by any general orders for the time being in force under the Solicitors Ordinance Ch. 7 No. 4 the amount of the costs to be allowed on taxation in respect of the like contentious business shall be the same, notwithstanding anything in the scale contained in Appendices 1 or 2 to this Order.

(4) Notwithstanding paragraph (1) costs shall, unless the Court otherwise orders, be allowed in the cases to which Appendix 3 to this Order applies in accordance with the provisions of that Appendix.

Review

33. (1) Any party to any taxation proceedings who is dissatisfied with the allowance or disallowance in whole or in part of any item by a taxing officer, or with the amount allowed by a taxing officer in respect of any item may apply to the taxing officer to review his decision in respect of that item.

1. An application under this rule for review of a taxing officer’s decision may be made at any time within 14 days after that decision or such shorter period as may be fixed by the taxing officer:

Provided that no application under this rule for review of a decision in respect of any item may be made after the signing of the taxing officer’s certificate dealing finally with that item.

(3) Every applicant for review under this rule must at the time of making his application deliver to the taxing officer objection in writing specifying by a list the items or parts of items the allowance or disallowance of which or the amount allowed in respect of which, is objected to and stating concisely the nature and grounds of the objection in each case, and must deliver a copy of the objections to each other party (if any) who attended on the taxation of those items or to whom the taxing officer directs that a copy of the objections shall be delivered.

(4) Any party to whom a copy of the objections is delivered under this rule may, within 14 days after delivery of the copy to him or such shorter period as may be fixed by the taxing officer, deliver to the taxing officer answers in writing to the objections stating concisely the grounds on which he will oppose the objections, and must at the same time deliver a copy of the answers to the party applying for review and to each other party (if any) to whom a copy of the objections has been delivered or to whom the taxing officer directs that a copy of the answers shall be delivered.

(5) An application under this rule for review of the taxing officer’s decision in respect of any item shall not prejudice the power of the taxing officer under rule 17 to issue an interim certificate in respect of items his decision as to which is not objected to.

34. (1) Where an application is made under rule 33 for review of a decision of a principal clerk acting under rule 13, the review shall be carried out by a taxing officer.

(2) On reviewing any decision in respect of any item, a taxing officer may receive further evidence and may exercise all the powers which he might exercise on an original taxation in respect of that item, including the power to award costs of and incidental to the proceedings before him; and any costs awarded by him to any party may be taxed by him and may be added to or deducted from any other sum payable to or by that party in respect of costs.

(3) On a hearing of a review under rule 33 a party to whom a copy of objections was delivered under paragraph (4) of that rule shall be entitled to be heard in respect of any item to which the objections relate notwithstanding that he did not deliver written answers to the objections under that paragraph.

(4) A taxing officer who has reviewed a decision in respect of any item shall issue his certificate accordingly and, if requested to do so by any party to the proceedings before him, shall state in his certificate or otherwise in writing by reference to the objections to that decision the reasons for his decision on the review, and any special facts or circumstances relevant to it.

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A request under this paragraph must be made within 14 days after the review or such shorter period as may be fixed by the taxing officer.

35. (1) Any party who is dissatisfied with the decision of a taxing officer to allow or to disallow any item in whole or in part on review under rule 33 or 34, or with the amount allowed in respect of any item by a taxing officer on any such review, may apply to a Judge for an order to review the taxation as to that item or part of an item, if, but only if, one of the parties to the proceedings before the taxing officer requested that Officer in accordance with rule 34 (4) to state the reasons for his decision in respect of that item or part on the review.

(2) Any application under this rule for review of a taxing officer’s decision in respect of any item may be made at any time within 14 days after the taxing officer’s certificate in respect of that item is signed, or such longer time as the taxing officer at the time when he signs the certificate, or the Court at any time, may allow.

(3) An application under this rule shall be made by summons and shall, except where the Judge thinks fit to adjourn into Court, be heard in chambers.

(4) Unless the Judge otherwise directs, no further evidence shall be received on the hearing of an application under this rule, and no ground of objection shall be raised which was not raised on the review by the taxing officer but, save as aforesaid, on the hearing of any such application the Judge may exercise all such powers and discretion as are vested in the taxing officer in relation to the subject matter of the application.

(5) If the Judge thinks fit to exercise in relation to an application under this rule the power of the Court to appoint assessors, the Judge shall appoint not less than two assessors, of whom one shall be a taxing officer.

(6) On an application under this rule the Judge may make such order as the circumstances require, and in particular may order the taxing officer’s certificate to be amended or, except where the dispute as to the item under review is as to amount only, order the item to be remitted to the same or another taxing officer for taxation.

36. The fees set out in the second column of Appendix 4 to this Order shall be taken in the Supreme Court in respect of the items set out in the first column of the said Appendix.

37. The fees and charges set out in Appendix 5 to this Order shall be paid to the Marshal.

38 Where it appears to the Chief Justice that the payment of any fee specified in Appendix 4 to this Order, would, owing to the exceptional circumstances of the particular case, involve undue hardship, the Chief Justice may reduce or remit the fee in that case.

39. Where by any convention entered into by the Government of Trinidad and Tobago with any foreign power it is provided that no fee shall be required to be paid in respect of any proceedings, the fees specified in this Order shall not be taken in respect of those proceedings.

40. The fees prescribed by this Order shall be taken by adhesive stamps.

41. Every adhesive stamp used in pursuance of this Order shall be cancelled by the proper officer of the Supreme Court in manner following, that is to say, every such stamp shall be defaced in indelible ink by a hand stamp bearing the word "Cancelled" and the date of cancelling.