Clause 4

Where the amount awarded by the Board does not exceed the sum awarded by the Collector, the costs of an appeal to the Board shall be paid by the appellant.(2) Subject to subsections (3) and (4) of this section, 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 by twenty per centum or more the amount awarded he shall not be entitled to his costs.(5) 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.”.