—(1) Where the amount awarded by the Board does not exceed the sum awarded by the Collector, or where an appeal is withdrawn without any agreement being made by the parties thereto as to costs, the costs of an appeal to the Board in either case shall be paid by the appellant.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 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 the amount awarded by 20% or more, he shall not be entitled to his costs.
(5) Any costs directed by the Board or by this section to be paid shall, unless the Board otherwise directs, be taxable in the High Court.
(6) 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.