Clause 32

The costs of an appeal shall be in the discretion of the Board and shall either be fixed by the Board or, on the order of the Board, taxed by the Registrar or the Deputy Registrar of the court in accordance with the scale prescribed by regulations made under section 22 of this Act.

Where the Collector is awarded costs of an appeal, he shall be entitled to his full costs of the appeal, including a fee for any counsel appearing on his behalf in the appeal.

Notwithstanding anything contained in section 23 of this Act, the Board may, by order, on the application of the Collector made at any time after notice of appeal has been given, require the appellant to furnish further security, by depositing with the Accountant-General such further sum and within such time as may be specified for payment of the costs of the appeal.

The Board may, after hearing an appeal, confirm, reduce, increase or annul the award or make such order thereon as to it may seem fit.

Where, under subsection (4) of this section, the Board does not reduce or annul the award, the Board may, if in its opinion the appeal was vexatious or frivolous, order the appellant to pay, as costs of the Board and in addition to any costs awarded, to the Collector, a sum not exceeding five thousand dollars.