(1)The Court deciding the appeal shall have power to award costs at its discretion.(2)Costs awarded under this section to the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] shall be recoverable by the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] as if they were arrears of a tax due from the appellant.(3)If the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] fails to pay any costs awarded to an appellant under this section within ten days after the date of the communication of the order for payment thereof, the Court awarding the costs may order the person having the custody of the balance of the municipal fund to pay the amount.
