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32.—(1)  Where the amount awarded by the Board does not exceed the sum awarded by the Collector, or where an appeal is withdrawn without any agreement being made by the parties thereto as to costs, the costs of an appeal to the Board in either case must be paid by the appellant.
(2)  Subject to subsections (3) and (4), where the amount awarded by the Board exceeds the sum awarded by the Collector, the costs must be paid by the Collector.
(3)  Where the Board is of the opinion that the claim of the appellant was so excessive or that the appellant was so negligent in putting the appellant’s case before the Collector that some deduction from the appellant’s costs should be made or that the appellant 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 the client costs which the client has been ordered to pay to any other party to the proceedings.
[26/2014]
(3B)  No order under subsection (3A) may 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.
[26/2014]
(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.
[26/2014]
(4)  If the claim of the appellant exceeds the amount awarded by 20% or more, the appellant is not entitled to the appellant’s costs.
(5)  Any costs directed by the Board or by this section to be paid are, unless the Board otherwise directs, taxable in the General Division of the High Court.
[40/2019]
(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 General Division of the High Court and as if the award of the Board were the decree therein.
[26/2014; 40/2019]