Comparison View

Formal Consolidation | 1985 RevEd
Costs of an appeal to Board
32.—(1)  Where the amount awarded by the Board does not exceed the sum awarded by the Collector, or where an appeal is withdrawn without any agreement being made by the parties thereto as to costs, the costs of an appeal to the Board in either case shall be paid by the appellant.
[66/73]
(2)  Subject to subsections (3) and (4), where the amount awarded by the Board exceeds the sum awarded by the Collector, the costs shall be paid by the Collector.
(3)  Where the Board is of the opinion that the claim of the appellant was so excessive or that he was so negligent in putting his case before the Collector that some deduction from his costs should be made or that he should pay part of the Collector’s costs, the Board may make such order as to costs, as it may think fit.
(4)  If the claim of the appellant exceeds the amount awarded by 20% or more, he shall not be entitled to his costs.
(5)  Any costs directed by the Board or by this section to be paid shall, unless the Board otherwise directs, be taxable in the High Court.
[66/73]
(6)  The costs, if any, payable by the appellant or the Collector may be recovered as if they were costs in a suit in the High Court and as if the award of the Board were the decree therein.
Informal Consolidation | Amended Act 26 of 2014
Costs of an appeal to Board
32.—(1)  Where the amount awarded by the Board does not exceed the sum awarded by the Collector, or where an appeal is withdrawn without any agreement being made by the parties thereto as to costs, the costs of an appeal to the Board in either case shall be paid by the appellant.
[66/73]
(2)  Subject to subsections (3) and (4), where the amount awarded by the Board exceeds the sum awarded by the Collector, the costs shall be paid by the Collector.
(3)  Where the Board is of the opinion that the claim of the appellant was so excessive or that he was so negligent in putting his case before the Collector that some deduction from his costs should be made or that he should pay part of the Collector’s costs, the Board may make such order as to costs, as it may think fit.
(3A)  In relation to any proceedings before it, the Board may order a vexatious third party —
(a)to personally pay the whole or part of the costs of the proceedings; or
(b)if any party is the client of the vexatious third party, to repay to his client costs which the client has been ordered to pay to any other party to the proceedings.
[Act 26 of 2014 wef 29/09/2014]
(3B)  No order under subsection (3A) shall be made against any person unless that person has been given a reasonable opportunity to appear before the Board and show cause why the order should not be made.
[Act 26 of 2014 wef 29/09/2014]
(3C)  In subsection (3A), “vexatious third party”, in relation to any proceedings before the Board, means a person —
(a)who is not a party to the proceedings; and
(b)who the Board considers to be responsible for anything done or not done by or on behalf of any party that unnecessarily or unreasonably protracts, or adds to the costs or complexity of, those proceedings or puts any party to unnecessary expense in relation to those proceedings.
[Act 26 of 2014 wef 29/09/2014]
(4)  If the claim of the appellant exceeds the amount awarded by 20% or more, he shall not be entitled to his costs.
(5)  Any costs directed by the Board or by this section to be paid shall, unless the Board otherwise directs, be taxable in the High Court.
[66/73]
(6)  The costs, if any, payable by the appellant, the Collector or person who is not a party may be recovered as if they were costs in a suit in the High Court and as if the award of the Board were the decree therein.
[Act 26 of 2014 wef 29/09/2014]