A costs order is not a judgment for a sum of money. Turning one into the other is a defined sequence, and each step has a time attached to it.
Four steps
1. File the bill — within 12 months of the final order for costs (Order 12 Rule 17), in the form prescribed in Part 2 of the Fourth Schedule (Rule 33), and serve it at least 21 days before the appointment to tax (Rule 34).
2. Tax the bill — before a taxing officer, being the Registrar or a person whose duty it is to tax costs in the Court (Rule 1). No order directing taxation is needed in the cases listed in Rule 8.
3. Serve the certificate — issued within 7 days of completion of taxation, sealed, with sufficient office copies (Rule 36(1)). The certificate of taxation must be served by the party entitled to costs, on the party responsible for its payment (Rule 36(2)).
4. Apply for judgment — if, after 14 days from the date of service of the certificate of taxation, the costs remain unpaid, the Court or a Judge may, on motion by a party, supported by an affidavit, direct the entry of judgment for costs in the amount stated in the Certificate of taxation (Rule 36(3)).
Order 12 Rule 9
(1) Where costs are not paid within 14 days after service of a sealed copy of a certificate of taxation, whether under this Rule or an order of the Court or a Judge, a party to whom the costs are payable may apply to the Court or a Judge, whichever is appropriate, for the payment of taxed costs.
(2) Application for judgment shall be moved by motion and supported by affidavit and shall be filed and served 3 clear days before the hearing date.
The order for costs; the bill as filed and taxed; the sealed certificate; and, critically, service of the certificate with the date.
Rule 39 makes the point expressly for interest: service must be established by an affidavit of service. Everything downstream — the 14 days, the entry of judgment, the running of interest — depends on proving when the certificate was served.
Order 12 Rule 39
Every award of costs shall carry interest at up to 8% per annum from 14 days after the date of service of the Certificate of Taxation on the party liable to pay, irrespective of whether application for extension of time or review is made. Service must be established by an affidavit of service.
Note irrespective of whether application for extension of time or review is made. A party who applies to review the taxation does not stop interest running.
Order 12 Rule 37
(1) A Court or a Judge may review the decision of a Taxing Officer, only if the taxing officer has given a certificate in accordance with that decision.
(2) A party aggrieved by the taxed costs may, within 14 days from the date of issue of the Certificate of Taxation, apply for leave to review the taxing officer’s decision — supported by affidavit, and served on the other party 3 clear days before the date of moving the application.
(3) The application shall be made by Notice of Motion and supported by affidavit which shall, amongst other things, specify the list of items to which the applicant objects and must state concisely the nature and grounds of each objection.
Leave is required, and the application must be made within 14 days from the date of issue of the certificate — not from service.
The objections must be itemised. A general complaint that the taxation was too generous or too mean does not satisfy Rule 37(3).
Note also Rule 32(2): a taxing officer may, of his own motion, refer any question arising in a taxation for the direction of a Judge or the Court.
Order 12 Rule 38
(1) Before the expiration of the 14 days referred to in Rules 36(3) or 37(2), a party shall apply for an extension of time to pay taxed costs — supported by affidavit and served on the other party 3 clear days before the date of moving the application.
(2) A party applying for an extension shall, unless the Court or a Judge otherwise orders, pay the costs of and occasioned by the application or any order made on or in consequence of the application.
The application must be made before the 14 days expire, and interest continues to run in any event under Rule 39.
A shorter route
Where an appellant files a notice of discontinuance under Order 7 Rule 20, Rule 22 makes that party liable, except in criminal appeals, for the costs of the other party or parties occasioned by his appeal — automatically, without any order.
Rule 23: the party entitled may tax the costs and if the taxed costs are not paid within 14 days after service of the certificate of taxation, may enter judgment for the taxed costs.
Order 12 Rule 22 confirms that on discontinuance or withdrawal the provisions of Order 7 Division 6 or Order 11 Division 15 will apply, and that Rule 8 applies to the taxation and recovery. See discontinuing an appeal.
Sources
- Supreme Court Rules 2012 — O 7 rr 20–23; O 12 rr 1, 8, 9, 17, 22, 32–39; Fourth Schedule
- Supreme Court Act (Chapter 37) — s 31
Before relying on anything here, read the current text of the Supreme Court Rules 2012 and check for later amendments. If a decision matters to you, get advice — start with the Office of the Public Solicitor, or find a firm in the law firms directory.