- While deciding every reference the court shall state the amount of costs incurred in the proceedings before it and by what persons and proportions they are to be paid :Provided that when the award of the Collector is not upheld, the costs shall ordinarily be paid by the Collector, unless the court shall be of the opinion that the claim of the applicant was so extravagant or he was negligent in putting his case before the Collector that some deduction from his costs should be made or that he should pay a part of the Collector's costs.
