Paragraph 32.4 Objections to taxed accountF1

(1)

A party to a cause who has appeared or been represented at a diet of taxation may object to the auditor of court’s statement by lodging in process a note of objection within 14 days after the date of the statement.

(2)

The party lodging a note of objection is referred to in this rule as “the objecting party”.

(3)

On lodging the note of objection the objecting party must apply by motion for an order—

(a)

allowing the note of objection to be received; and

(b)

allowing a hearing on the note of objection.

(4)

On the granting of the order mentioned in paragraph (3), the objecting party must intimate to the auditor of court—

(a)

the note of objection; and

(b)

the interlocutor containing the order.

(5)

Within 14 days after receipt of intimation of the items mentioned in paragraph (4) the auditor of court must lodge in process a statement of reasons in the form of a minute stating the reasons for the auditor’s decision in relation to the items to which objection is taken in the note.

(6)

On the lodging of the statement of reasons the sheriff clerk must fix a hearing on the note of objection.

(7)

At the hearing, the sheriff may—

(a)

sustain or repel any objection or remit the account of expenses to the auditor of court for further consideration; and

(b)

find any party liable in the expenses of the procedure on the note of objection.

Annotations

Textual amendments

F1: Sch. 1 rules 32.3, 32.3A, 32.4, 32.5 substituted for rules 32.3, 32.4 (29.4.2019) by Act of Sederunt (Rules of the Court of Session, Sheriff Appeal Court Rules and Ordinary Cause Rules Amendment) (Taxation of Judicial Expenses) 2019 (S.S.I. 2019/74), paras. 1(2), 3(7) (with para. 2)

Notes on Schedule First

Textual amendments

F1

Sch. 1 (with appendices 1 and 2) substituted (1.1.1994) for Sch. 1 (with appendix) by S.I. 1993/1956, para. 2, Sch.1.

Sch. 1 (except rule 29.10) excluded (1.4.1997) by S.I. 1997/291, para. 3.24, Sch. 3

Sch. 1 extended (14.2.2000) by S.I. 2000/124, reg. 30(5)

Modifications

C1: Sch. 1 applied (30.11.2016) by Bankruptcy (Scotland) Act 2016 (asp 21), ss. 121(5), 237(2) (with ss. 232, 234(3), 235, 236); S.S.I. 2016/294, reg. 2
C2: Sch. 1 modified (1.12.2025) by Act of Sederunt (Intimation and Service) 2025 (S.S.I. 2025/301), paras. 1(2), (4), 2 (with para. 1(5))
C3: Sch. 1 modified (1.12.2025) by Act of Sederunt (Electronic Signature and Electronic Transmission of Documents) 2025 (S.S.I. 2025/302), paras. 1(2), 2(1), 3-5