Rules and Regulations of India

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Section 357 – THE COMPANIES (COURT) RULES, 1959

357. Review of Taxation

(1) Any party who is dissatisfied with the allowance or disallowance by the Taxing Officer of all or any of the items in the Bill of Costs may, within 10 days of the passing of the Bill on taxation, apply to the Taxing. Officer to review his decision in respect thereof.


(2) An application for review shall be made by a summons returnable before the Taxing Officer, and shall be accompanied by a statement of objections specifying the items or parts of the Bill with respect to which the review is sought and the grounds of objection. The summons together with a copy of the statement shall be served on the opposite party not less than four clear days before the date fixed for hearing the review.

(3) Upon an application to review his order, the Taxing Officer shall reconsider the taxation and may, where he thinks fit, receive further evidence in respect thereof, and shall state in a certificate the grounds of his decision on such review

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