(1)Where a taxing officer receives an application under section 11(1), he must assess and certify the costs to which the application relates.
(2)Where a taxing officer receives an application under section 11(2), he must certify the costs to which the application relates.
(3)The certificate must specify—
(a)the amount of costs recoverable (“the recoverable costs”),
(b)the person entitled to recover that amount (“the entitled person”),
(c)any person liable to pay it (“the liable person”), and
(d)the extent to which he is liable to do so (“the specified extent”).
(4)The certificate is to be treated for the purposes of any proceedings as conclusive evidence of—
(a)the recoverable costs, and
(b)the right of the entitled person to recover those costs from the liable person to the specified extent.
(5)The certificate must be—
(a)signed by the taxing officer giving it, and
(b)given by him to such of the parties affected as he thinks appropriate.
(6)The entitled person must, on recovering the recoverable costs, give a receipt at the foot of the certificate; and the receipt discharges the liability to pay the costs.