Section 13Part 0 —
Costs
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Where the Grand Court makes an order under —
(a) paragraph (a) of section 12, it shall award costs to the Commissioner for payment to the Treasury for the revenue;
(b) paragraph (b) or (c) of section 12 it shall order costs to be paid out of the revenue by the Commissioner to the appellant; or
(c) paragraph (d) of section 12 no costs shall be awarded.
paragraph (a) of section 12, it shall award costs to the Commissioner for payment to the Treasury for the revenue;
paragraph (b) or (c) of section 12 it shall order costs to be paid out of the revenue by the Commissioner to the appellant; or
paragraph (d) of section 12 no costs shall be awarded.
The scale of costs shall be as prescribed.
Cross References
- Section 12 of Stamp Duty Law
order under section 12