Order L - Taxation : Supreme Court Rules 2013
What is the process of Taxation? Order L of Supreme Court Rules 2013
Order L of Supreme Court Rules 2013 : "Taxation"
1. The Registrar, or such other officer as the Chief Justice
may appoint for the purpose, shall be the Taxing Officer of the
2. The Taxing Officer shall allow all such costs, charges and
expenses as appear to him to have been necessary or proper for
the attainment of justice or for defending the rights of any
party, and shall not allow any costs, charges and expenses which
appear to him to have been incurred or increased unnecessarily
or through negligence or mistake.
3. Where in the opinion of the Taxing Officer a fee ought to
be allowed for any matter not provided for in these rules or a
question arises in taxation on which he considers it necessary
to obtain the directions of the
Chamber Judge, the Taxing Officer may refer such matter to the
Chamber Judge for orders.
4. Where the Taxing Officer is of opinion that any costs have
been injuriously or unnecessarily occasioned by the negligence
or improper conduct of any advocate on record, he shall not
allow any charge for the same without the leave of the Court.
5. The Taxing Officer shall without delay bring to the notice
of the Chamber Judge any wrong charge which appears to him to
have been willfully made in any bill of costs.
6. Every bill of costs lodged for taxation between party and
party shall contain a certificate from the advocate lodging the
same that the fee paid to him by his client or agreed to be paid
to him is not less than the amount of fee claimed by him in the
7. Every bill of costs shall be properly dated throughout and
shall show in a column for the purpose the money paid out of
8. Every bill of costs shall be certified by the signature of
the advocate on record in the case.
9. The fee for taxation and registration of every bill of
costs shall be paid in Court-fee stamps when the bill is lodged
10. Every bill of costs shall, wherever possible, be
accompanied by vouchers, and every item of disbursement and the
cause thereof shall be distinctly specified, and no payment out
of pockets shall be allowed except on production of the
necessary voucher, or in the case of advocate's fee, without the
signature of the advocate that the fee has been paid, or agreed
to be paid.
11. Within eight weeks from the date of the judgment or order
awarding costs, or within such further time not exceeding four
weeks as the Taxing Officer may for good cause allow, the party
to whom the costs have been awarded shall lodge in the Registry
the bill of costs and vouchers. He shall also serve on the
opposite party a copy of the bill of costs and file in the
Registry proof of such service. The Taxing Officer shall fix a
date for the taxation of the bill and shall notify the parties
of the date fixed.
12. A bill of costs presented out of time shall be returned
to the party and the Taxing Officer shall not receive or tax the
same except by order of the Chamber Judge.
13. Except as otherwise provided in these rules or by any law
for the time being in force, the fees set out in the Second
Schedule to these rules may be allowed to advocates.
14. No retaining fee to an advocate shall be allowed on
taxation as between party and party.
15. Where an advocate appears for different parties in the
same suit, appeal or matter only one set of fees shall be
allowed unless the Court otherwise orders.
16. Where two or more appeals arising out of a single
proceeding are heard together and costs are awarded in both or
all of them, only one set of advocate's fee shall be allowed for
the hearing, unless the Court or the
Chamber Judge otherwise directs.
17. In defended appeals, suits and references under article
143 and 317 (1) of the Constitution, the first day's hearing fee
shall be allowed in full, for the first four and a half hours of
the hearing or part thereof, in accordance with the Schedule
subject to the provisions contained in rules 19 and 20.
18. No refresher shall be allowed unless the hearing has
lasted for more than two days i.e. nine hours, and the Taxing
Officer shall have discretion to reduce the refresher or to
allow a refresher having regard to the duration of the hearing
after the first nine hours:
Provided that when a matter is adjourned without any
arguments on merits, no fee shall be charged for that day.
19. Where the hearing of a part-heard case is held up on
account of the Court being occupied with any miscellaneous
matters, the time taken in the hearing of such miscellaneous
matters shall be taken into consideration by the Taxing Officer
for the purposes of a refresher.
20. In cases involving less than twenty thousand rupees in
value the Taxing Officer shall have discretion to reduce the
fees, including the first day's hearing fee and the 'acting fee'
suitably according 10 the nature of the case.
21. Where an appeal is compromised prior to its being set
down for hearing the fees to be allowed to advocate under item 1
of Part I of the Schedule II shall be half the amounts specified
therein subject to the terms of the compromise.
22. The fees provided in items 3 to 8 of Part I of the Second
Schedule shall be subject to reduction in the discretion of the
Taxing Officer according to the nature of the case.
Rules Relating to Advocates and Client Taxation
23. Where a dispute arises between the advocate on record and
his client as to the fees and charges payable to the advocate,
either party may apply to the Chamber Judge for an order to have
the hill taxed and, on an order for taxation being made, the
Taxing Officer may proceed to tax the bill. The application when
made by the advocate, shall be accompanied by a copy of the bill
sought to be taxed:
Provided that where the client has expressed his consent in
writing to the taxation of costs between himself and his
advocate on record in any proceeding, the advocate may present
his bill of costs in that proceeding for taxation without an
order of the Chamber Judge, and the Taxing Officer shall
thereupon proceed to tax the bill.
24. In every case of taxation between advocate and his
client, the client shall be duly summoned by the Taxing Officer
to attend the taxation, and the summons shall be served on the
client at least two weeks prior to the date fixed for taxation.
25. Subject to any agreement in writing to the contrary, the
rules regulating the taxation of costs between party and party
shall be applicable as far as may be to taxation between
advocate and client.
26. No agreement between the advocate on record and his
client to pay fees higher than those prescribed in the Second
Schedule shall be recognised unless the same has been recorded
in writing and is signed by the client and has been filed before
the commencement of the hearing.
Explanation.- For the purpose of this rule "agreement in
writing" shall include the correspondence between the advocate
on record and his client from which such an intention may be
27. Where the Taxing Officer is of the opinion that any such
agreement filed as aforesaid is unfair or unreasonable, he may
place the matter before the Chamber Judge for orders and the
Judge may make such order
as he may think just, and the taxation shall proceed in
accordance with such order:
Provided that where fees are payable by the client personally
or out of a fund belonging entirely to him, any fees actually
paid by the advocate on record to the senior or other advocate
in excess of the fees prescribed in the Schedule shall not be
called in question if the payment of such fee is duly authorised
by the client.
28. Where the amount of a bill of costs between advocate and
client is reduced by 1/6th or more, the advocate's fee for
attending taxation shall be disallowed.
29. An advocate whose bill against his client has been taxed
may apply to the Chamber Judge for an order against his client
or his legal representative for payment of the sum allowed on
taxation or such sum thereof as may remain due to him. The order
so made may be transmitted for execution to such Court as the
Chamber Judge may direct.
Review of Taxation and Miscellaneous Provisions
30. Any party who is dissatisfied with the allowance or
disallowance by the Taxing Officer of the whole or any part of
the items in a bill of costs may apply to the Taxing Officer to
review the taxation in respect thereof.
31. An application for review shall be made within three
weeks and a copy of the application shall be served on the
32. Objections in writing specifying concisely the items or
parts of the bill objected to and the grounds for the objections
shall be served with the notice on the other party, and a copy
thereof shall at the same time be carried in before the Taxing
33. Objections which were not taken in at the time of the
taxation shall not be taken in at the stage of review, unless
allowed by the Taxing Officer.
34. Upon application to review his order, the Taxing Officer
shall reconsider his taxation upon the objections carried in and
may, where he thinks fit, receive further evidence in respect
thereof, and shall state in a
certificate the grounds of his decision thereon and any special
facts or circumstances relating thereto.
35. Any party dissatisfied with the decision of the Taxing
Officer on review may, not later than seven days from the date
of the decision, or within such further time as the Taxing
Officer or the Chamber Judge may allow, apply to the Chamber
Judge for an order to review the decision of the Taxing Officer
and the Chamber Judge may thereupon make such order as may seem
36. No evidence shall be received by the Chamber Judge upon
the review of the Taxing Officer's decision which was not before
the Taxing Officer when he taxed the bill or reviewed his
taxation unless the Chamber Judge otherwise directs.
37. The certificate of the Taxing Officer by whom any
bill has been taxed shall unless it is set aside or
altered by the Chamber Judge, be final as to the amount
of the costs covered thereby.
38. The allowance to be made to witnesses per diem shall be
such as the Taxing Officer may think reasonable having regard to
the profession or status of the witness.
39. Witnesses residing more than five miles from the place
where the Court sits shall be allowed traveling expenses
according to the sums reasonably and actually paid by them and
shall also be allowed such sums for subsistence money and
carriage hire as the Taxing Officer, having regard to the daily
allowances under rule 38, considers reasonable.
40. Every person summoned to give evidence shall have
tendered to him with the summons a reasonable sum for his
traveling expenses (if any) and for the first day's attendance
and shall, if obliged to attend for more
than one day, be entitled, before giving his evidence, to claim
'Tom the party by whom he has been summoned the appropriate
allowances and expenses for each additional day that he may be
required to attend.
41. Witnesses who have not been paid such reasonable sums for
their expenses as the Court allows by its rules may apply to the
Court at any time in person to enforce the payment of such sum
as may be awarded to
42. For the purposes of these rules, a folio shall be deemed
to consist of two hundred words; seven figures shall be counted
as one word; and more than half folio shall be reckoned as a