“Taxation23.3A

(1)

Either–

(a)

the sheriff, on his own motion or on the motion of any party; or

(b)

the sheriff clerk on cause shown,

may allow an account of expenses to be taxed by the auditor of court instead of being assessed by the sheriff clerk under rule 23.3.

(2)

Where an account of expenses is lodged for taxation, the account and process shall be transmitted by the sheriff clerk to the auditor of court.

(3)

The auditor of court shall–

(a)

assign a diet of taxation not earlier than 7 days from the date he receives the account from the sheriff clerk; and

(b)

intimate that diet forthwith from to the party who lodged the account.

(4)

The party who lodged the account of expenses shall, on receiving intimation from the auditor of court under paragraph (3)–

(a)

send a copy of the account; and

(b)

intimate the date, time and place of the diet of taxation,

to every other party.

(5)

After the account has been taxed, the auditor of court shall transmit the process with the account and his report to the sheriff clerk.

(6)

Where the auditor of court has reserved consideration of the account at the date of the taxation, he shall intimate his decision to the parties who attended the taxation.

(7)

Where no objections are lodged under rule 23.3B (objections to auditor’s report), the sheriff may grant decree for the expenses as taxed.

Objections to auditor’s report23.3B

(1)

A party may lodge a note of objections to an account as taxed only where he attended the diet of taxation.

(2)

Such a note shall be lodged within 7 days after–

(a)

the diet of taxation; or

(b)

where the auditor of court reserved consideration of the account under paragraph (6) of rule 23.3A, the date on which the auditor of court intimates his decision under that paragraph.

(3)

The sheriff shall dispose of the objection in a summary manner, with or without answers.”.