HomeSupreme CourtCosts

What Is a Bill of Costs in the Supreme Court?

The itemised claim for costs, in the form prescribed in Part 2 of the Fourth Schedule, containing particulars of the work done, the costs claimed for it, and the disbursements made — with a lawyer’s certificate verifying the additions and receipts attached.

The Supreme Court practice series, no. 114 · Costs in the Supreme Court · 5 min read

The bill is the document on which a costs order becomes money. Order 12 Rule 33 prescribes its contents, and several other rules punish getting it wrong.

Order 12 Rule 33

Form and particulars

(1) A bill shall be in the form prescribed in Part 2 of the Fourth Schedule and shall contain particulars of —

(a) work done by the Lawyer, his servants and agents; and

(b) costs claimed for the work done; and

(c) disbursements made.

(2) There shall be endorsed on the bill, a certificate signed by a Lawyer verifying the additions in it, and there shall be attached to it or otherwise filed with it, in a convenient manner, originals or legible copies of receipts for significant disbursements, or if a disbursement has not been paid, copies of all relevant accounts.

Supreme Court Rules 2012

Order 12 Rule 12

The Fourth Schedule

Except as otherwise ordered, in proceedings commenced on and after the date the Rules came into operation, Lawyers are entitled to charge and be allowed the fees set forth in the Fourth Schedule — except for proceedings under Order 5 Division 2 Sub-division 14, where the Third Schedule applies — and higher fees shall not be allowed.

The exception is for election petition reviews. See election petition reviews.

Witness expenses

Rule 12(2): a person who is not a party and who is called as a witness or attends at Court in compliance with a summons issued pursuant to s 8 of the Act or any other power of the Court is entitled to recover from the party calling that person or requesting the issue of the summons the reasonable expenses incurred in giving evidence or attending Court. Rule 12(3) allows the Court to order that party to pay them.

Rules 17 and 34

Two deadlines

Rule 17a bill shall not be taxed unless the party entitled to costs files a bill within 12 months of the date of the final order for costs.

Rule 34if a bill is filed, the taxing officer must appoint a time to tax the bill and endorse the bill with the date and time of the appointment; and the party who filed the bill must serve a copy on each other party to the taxation at least 21 days before the date appointed.

Rule 16 adds a courtesy that is also an obligation: if the taxation is adjourned, the party with the carriage of the taxation shall send notice of the adjournment to any lawyer or person not present on whom the original bill of costs was or ought to have been served.

How to draft it

Five practical points

1. Itemise by work, not by period. Rule 33(1)(a) requires particulars of work done. A block entry for a month tells the taxing officer nothing and invites objection.

2. Attribute the work. The rule refers to work done by the Lawyer, his servants and agents. Where an agent in Port Moresby attended a callover, that is properly claimable and should be shown as such.

3. Keep to the scale. Rule 12(1): higher fees shall not be allowed.

4. Deal with unpaid disbursements openly. Rule 20 requires the bill to expressly state that a disbursement was unpaid and to set out unpaid items under a separate heading. Failing to do so means the disbursement is not allowed at all.

5. Check the additions before certifying. Rule 33(2) requires a certificate signed by a Lawyer verifying the additions.

Rule 35(9)

The reason not to inflate a bill

If, on the taxation of any costs, one-sixth or more of the amount of the bill for those costs is taxed off, the lawyer whose bill it is shall not be allowed the fees to which, apart from this Rule, he would be entitled, for preparing the bill and for attending on the taxation.

Order 5 Rule 48 repeats the same rule for election petition reviews.

One-sixth is not a large margin. A bill padded by 20 per cent costs the lawyer the preparation and the attendance.

Answering an objection

Order 12 Rule 35

A party served with a bill may object by notice, listing each item or part objected to with the nature and grounds of objection and the amount which it is contended should be taxed off, filed and served not less than 7 days before the appointment.

The party whose bill it is must prepare a written statement of response to each item objected to, filed and served not less than 3 days before — and Rule 35(7)(b) provides that no amount is to be allowed in respect of an item objected to if no response has been made.

The taxing officer may also tax the costs of the notice and the response and add them to, or deduct them from, any sum payable, or fix a lump sum for them.

Rule 18

A sanction for delay in the taxation itself

Where in a proceeding before the taxing officer a party is found to be guilty of neglect or delay or puts another party to any unnecessary or improper expense, the taxing officer may certify the costs of the other party, or allow a nominal or other sum to the party refusing or neglecting to bring in his costs.

See taxation and enforcing a costs order.

Sources

Check the section yourself

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.

Disclaimer: This article provides general information about Papua New Guinea law and does not constitute legal advice. Laws may change, and their application depends on individual circumstances. You should obtain professional legal advice for your specific situation. Read the full disclaimer.