54Costs improperly, unreasonably or negligently incurred

54 Costs improperly, unreasonably or negligently incurred If the issue of whether costs have been improperly, unreasonably or negligently incurred has not been raised and dealt with by the court, a taxing officer must: (a) consider the issue as if the court had made a direction under paragraph 34 (b); and (b) disallow any costs that the taxing officer finds have been improperly, unreasonably or negligently incurred.