35.—(1) Any party to any taxation proceedings who is dissatisfied with the allowance or disallowance in whole or in part of any item by the Taxing Master, or with the amount allowed by the Taxing Master in respect of any item, may apply to the Taxing Master to review his decision in respect of that item.
(2) An application under this rule for review of the Taxing Master's decision may be made at any time within 14 days after that decision.
Provided that no application under this rule for review of a decision in respect of any item, may be made after the signing of the Taxing Master's certificate dealing finally with that item.
(3) Every applicant for review under this rule must at the time of making his application deliver to the Taxing Master objections in writing specifying by a list the items or parts of items the allowance or disallowance of which or the amount allowed in respect of which, is objected to and stating concisely the nature and grounds of the objection in each case, and must deliver a copy of the objections to each other party (if any) who attend on the taxation of those items or to whom the Taxing Master directs that a copy of the objections shall be delivered
(4) Any party to whom a copy of the objections is delivered under this rule may, within 14 days after delivery of the copy to him or such shorter period as may be fixed by the Taxing Master, deliver to the Taxing Master answers in writing to the objections stating concisely the grounds on which he will oppose the objections, and must at the same time deliver a copy of the answers to the party applying for the review and to each other party (if any) to whom a copy of the objections has been delivered or to whom the Taxing Master directs that a copy of the answers shall be delivered.
(5) An application under this rule for review of the Taxing Master's decision in respect of any item shall not prejudice the power of the Taxing Master under rule 16 to issue an interim certificate in respect of items his decision as to which is not objected to.
[E.r. 33]
36.—(1) On reviewing any decision in respect of any item, the Taxing Master may receive further evidence and may exercise all the powers which he might exercise on an original taxation in respect of that item, including the power to award costs of and incidental to the proceedings before him; and any costs awarded by him to any party may be taxed by him and may be added to or deducted from any other sum payable to or by that party in respect of costs.
(2) On a hearing of a review under rule 35 a party to whom a copy of objections was delivered under paragraph (4) of that rule shall be entitled to be heard in respect of any item to which the objections relate notwithstanding that he did not deliver written answers to the objections under that paragraph.
(3) The Taxing Master who has reviewed a decision in respect of any item shall issue his certificate accordingly and, if requested to do so by any party to the proceedings before him, shall state in his certificate or otherwise in writing by reference to the objections to that decision the reasons for bis decision on the review, and any special facts or circumstances relevant to it.
A request under this paragraph must be made within 14 days after the review.
[E.r. 34]
37.—(1) Any party who is dissatisfied with the decision of the Taxing Master to allow or disallow any item in whole or in part on review under rule 36, or with the amount allowed in respect of any item by the Taxing Master on any such review, may apply to a judge for an order to review the taxation as to that item or part of an item if, but only if, one of the parties to the proceedings before the Taxing Master requested him in accordance with rule 36(3) to state the reasons for his decision in respect of that item or part on the review.
(2) An application under this rule for review of the Taxing Master's decision in respect of any item may be made at any time within 14 days after the Taxing Master's certificate in respect of that item is signed, or such longer time as the Taxing Master at the time when he signs the certificate, or the Court at any time, may allow.
(3) An application under this rule shall be made by summons and shall, except where the judge thinks fit to adjourn into court, be heard in chambers.
(4) Unless the judge otherwise directs, no further evidence shall be received on the hearing of an application under this rule, and no ground of objection shall be raised which was not raised on the review by the Taxing Master but, save as aforesaid, on the hearing of any such application the judge may exercise all such powers and discretion as are vested in the Taxing Master in relation to the subject matter of the application.
(5) On an application under this rule the judge may make such order as the circumstances require, and in particular may order the Taxing Master's certificate to be amended or, except where the dispute as to the item under review is as to amount only, order the item to be remitted to the Taxing Master for taxation.
(6) In this rule “judge” means a judge in person.
[E.r. 35]