862Reasonable and proper costs

### 862 Reasonable and proper costs > > (1)  The taxing officer is to allow only that amount of costs as may be reasonable and proper if – > > > > > > (a) the costs have been increased by – > > > > > > > > > > (i) unnecessary delay; or > > > > > > > > > > > (ii) improper, vexatious or unnecessary proceedings; or > > > > > > > > > > > (iii) misconduct or negligence; or > > > > > > > (b) the amount of the costs is excessive having regard to – > > > > > > > > > > (i) the nature of the business transacted; or > > > > > > > > > > > (ii) the nature of the interests involved; or > > > > > > > > > > > (iii) the amount involved; or > > > > > > > > > > > (iv) the value of the estate, fund or assets to which the proceedings relate; or > > > > > > > > > > > (v) any other circumstances. > > > (2)  The taxing officer may do any or all of the following: > > > > > > (a) reduce the costs claimed to any sum the taxing officer thinks proper; > > > > > > > (b) assess those costs at a lump sum; > > > > > > > (c) apportion the amount so allowed among the parties; > > > > > > > (d) file a report to the Court.