—(1) Any party to any taxation proceedings who is dissatisfied with the allowance or disallowance in whole or in part of any item by the Registrar, or with the amount allowed by the Registrar in respect of any item, may apply to a Judge to review the taxation as to that item or part of an item, as the case may be.
(2) An application under this Rule for review of the Registrar’s decision may be made at any time within 14 days after that decision, or such longer time as the Registrar or the Court at any time may allow.
(3) An application under this Rule shall be made by summons and shall, except where the Judge thinks fit to adjourn into Court, be heard in Chambers.
(4) An application under this Rule for review of the Registrar’s decision in respect of any item shall not prejudice the power of the Registrar under Rule 15 to issue an interim certificate in respect of the items of his decision which are not the subject of the review.
(5) In this Rule and Rule 35, “Judge” means a Judge of the High Court or a District Judge in person.
—(1) Unless the Judge otherwise directs, no further evidence shall be received on the hearing of the review of the Registrar’s decision by the Judge, but except as aforesaid, on the hearing of the review, the Judge may exercise all such powers and discretion as are vested in the Registrar in relation to the subject-matter of the application.
(2) At the conclusion of the review, the Judge may make such order as the circumstances require, and in particular may order the Registrar’s certificate to be amended or, except where the dispute as to the item under review is as to amount only, order the item to be remitted to the Registrar for taxation.
Review of Registrar’s decision by a Judge (O. 59, r. 36)
36. [Deleted by S 150/2002]