Paragraph 96 Taxation of expenses
A party found entitled to expenses—
may, within 6 months after intimation of that finding, lodge an account of the expenses with the auditor of court; and
must make available to the auditor all vouchers and other documents relevant to the account and requested by the auditor.
The period of 6 months specified in paragraph (1)(a) may be varied in any of the following circumstances—
the party liable in expenses has agreed in writing to some other period;
the auditor has, before the expiry of the period of 6 months, authorised a longer period; or
the court has, at any time, and on such conditions as it may specify, appointed a different period.
On receipt of the account the auditor is to send a copy of it to the party found liable in expenses and is to intimate to that party that any challenge to the account must—
be by written submission lodged with the auditor within 4 weeks after intimation under this paragraph;
identify each item challenged; and
state concisely on what grounds the challenge is made.
On receipt of any such written submissions the auditor is to send a copy of them to the party entitled to expenses and to invite that party to answer them, in writing, within 2 weeks after receipt of the copy.
On receipt of answers under paragraph (4) the auditor is to send a copy of them to the party found liable in expenses.
The auditor may, on cause shown, extend the periods specified in paragraphs (3) and (4).
Where—
no submissions are lodged within the period mentioned in paragraph (3)(a) or such extended period as the auditor may allow;
submissions are so lodged but no answers are lodged within the period mentioned in paragraph (4) or such extended period as the auditor may allow; or
submissions and answers are duly lodged under paragraphs (3)(a) and (4) or within such extended period or periods as the auditor may have allowed,
the auditor is to proceed to tax the account taking into consideration any submissions and answers timeously lodged.
In taxing the account the auditor may consider whether any item of account has been properly charged even where that item has not been challenged and may add to the account any item which she considers might properly have been included in the account.