857Set-off of costs

### 857 Set-off of costs > > (1)  If a party is entitled to receive costs from another party and is also liable to pay costs to that party, the taxing officer may – > > > > > > (a) tax the costs which the party is liable to pay; or > > > > > > > (b) adjust those costs by way of deduction or set-off; or > > > > > > > (c) delay the allowance of the costs that the party is entitled to receive until payment or tender of those costs; or > > > > > > > (d) allow or certify those costs to be paid and direct payment of them. > > > (2)  [*\[Rule 857 Subrule (2) amended by S.R. 2008, No. 128, Applied:31 Dec 2008\]*](/view/html/inforce/2008-12-31/sr-2008-128#GS55@Hpa@EN) If, in proceedings before the taxing officer, a party or the practitioner for a party is guilty of neglect or delay or puts another party to any unnecessary or improper expense, the taxing officer may – > > > > > > (a) [*\[Rule 857 Subrule (2) amended by S.R. 2008, No. 128, Applied:31 Dec 2008\]*](/view/html/inforce/2008-12-31/sr-2008-128#GS55@Hpb@EN) direct the party or the practitioner to pay the costs caused by the neglect or delay and the expenses of that other party; and > > > > > > > (b) adjust those costs by way of deduction or set-off; and > > > > > > > (c) delay the allowance of the costs that the party is entitled to receive until the payment or tender of the costs that party is liable to pay. > > > (3)  On any adjustment or direction being made under [subrule (1)](#GS857@Gs1@EN) or [(2)](#GS857@Gs2@EN) , the Registrar is to draw up and sign an order to that effect. > > > (4)  The order referred to in [subrule (3)](#GS857@Gs3@EN) may be enforced in the same manner as an order for costs made by the Court or a judge.