(1)The taxing of costs is a matter which has in the past received too little attention and Judges will find that the proper allocation of costs will be of great help in increasing the use made of Orders XI, XII and X1H of the Code. The mandatory provisions of Order XII, Rule 4, and Order XI, Rule 3, are often ignored. No cost should be allowed which appear to the court to have been incurred or increased unnecessarily or through procrastination, negligence or mistake.(2)When amendment of pleadings, adjournment, restoration, etc., has been allowed on terms care should be taken to see that the effect of the terms are properly incorporated in the schedule of costs.(3)Without prejudice to the general directions given above proper and necessary costs to be allowed should exclude expenses such as the following unless the Court specifically directs otherwise :(i)Court-fee stamps on all applications dismissed, or not allowed or not pressed.(ii)Court-stamps on all unnecessary or defective applications or applications to suit the convenience of a party, such as, for adjournment of hearing, for time to file written or other statement or to take some step, for showing cause in case of any default or omission, for withdrawing a claim, for amendment of any pleading or petition and the like.(iii)Expenses of affidavits made for the convenience of a party or his witness or which are defective or which unnecessarily set forth matters of hearsay or argumentative matter or copies of or extracts from documents.(iv)Expenses of filing and providing all unnecessary document or documents which the other party was not previously called upon to admit by notice (Order XII, Rule 2), or of exhibiting all unreasonable interrogatories (Order XI, Rule 3).(v)Process fee for serving persons dismissed from the suit, or found by the Court to have been unnecessarily impleaded, or the claim against whom has been dismissed, withdrawn or not prosecuted.(vi)Charges incurred in procuring the attendance of unnecessary witnesses.(vii)Extra costs incurred in obtaining an express copy under Rule 519 (2).
