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21.—(1) An application for a returning officer’s account to be taxed shall be made to the county court and in this article the expression “the court” means the county court.
(2) On any such application the court has jurisdiction to tax the account in such manner and at such time and place as the court thinks fit, and finally to determine the amount payable to the returning officer.
(3) On any such application the returning officer may apply to the court to examine any claim made by any person against him in respect of matters charged in the account; and the court, after notice given to the claimant and after giving him an opportunity to be heard and to tender any evidence, may allow or disallow or reduce the claim objected to with or without costs; and the determination of the court shall be final for all purposes and against all persons.
(4) Order 45, rule 1 of the County Court Rules 1981(1) (application for taxation of returning officer’s account under section 30 of the 1983 Act) shall have effect in relation to applications made under this article and, accordingly, in that rule the references to—
(a)the Secretary of State shall be construed as including references to the Assembly, and
(b)returning officers shall be construed as including references to—
(i)constituency returning officers in relation to a constituency election, and
(ii)constituency and regional returning officers in relation to a regional election.
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