Rule 9. Taxation of costs

In taxing costs incurred in the High Court in any suit or action previous to the remittal thereof to the county court, or during the progress thereof, the [^f2 district judge] shall tax those costs when required by [^f3 the judge] according to the costs and fees payable in the High Court, subject to revision by [ the judge].

In any taxation of costs, whenever items appear for disbursement, they shall be vouched in such manner as the taxing officer considers, proper, subject to the decision of [ the judge] appealed to.

With respect to any costs and allowances which are discretionary, the officer on taxation shall take into consideration the amount or value of the subject matter of the suit and the general nature and circumstances of the particular case as well as the work actually done.

In addition to the amount of costs allowed to a party on taxation in respect of the supply of goods or services on which value added tax is chargeable, there may be allowed as a disbursement a sum equivalent to value added tax at the appropriate rate on that amount in so far as the tax is not deductible as input tax by that party.

Where any party seeks to have the taxation of costs reviewed by [ the judge], he shall serve on the [ district judge] notice of the items to which he objects.