859Costs allowed or not allowed on taxation

### 859 Costs allowed or not allowed on taxation > Subject to the provisions of this Division, on taxation, the taxing officer – > > > > (a) is to allow all costs, charges and expenses as were necessary or proper for the attainment of justice or for maintaining or defending the rights of any party; and > > > > > (b) is not to allow costs that were not so necessary or proper or that were incurred through over-caution, negligence or mistake.