Sheriff Courts (Scotland) Act 1907

Procedure for taxationS

32.3.(1)Where an account of expenses awarded in a cause is lodged for taxation, the account and process shall be transmitted by the sheriff clerk to the auditor of court.

(2)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 to the party who lodged the account.

(3)The party who lodged the account of expenses shall, on receiving intimation from the auditor of court under paragraph (2)—

(a)send a copy of the account, and

(b)intimate the date, time and place of the diet of taxation,

to every other party.

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

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

(6)Where no objections are lodged under rule 32.4 (objections to auditor’s report), the sheriff may grant decree for the expenses as taxed.