5th May, 2010 9. (1) EAST AFRICAN COMMUNITY GAZETTE 71 The fee to be allowed for instructions to make, support or oppose any application shall be such sum as the taxing officer shall consider reasonable, but shall not be less than USD 100 (2) The fee to be allowed for instructions to appeal or to oppose an appeal shall be such sum as the taxing officer shall consider reasonable, having regard to the amount involved in the appeal, its nature, importance and difficulty, the interest of the parties the other costs to be allowed, the general conduct of the proceedings, the fund or person to bear the costs and all other relevant circumstances. (3) The sum allowed under sub-paragraph (2) shall include all work necessarily and properly done in connection with the appeal and not otherwise changeable including attendance, correspondence, perusals and consulting authorities. (4) Other costs shall, subject to the provisions of paragraph 10, 11 and 12, be awarded in accordance with the scale set out below or, in respect of any matter for which no provision is made in those scales, in accordance with the scale applicable in the High Court. 10. The fee for drawing a document shall include the preparation of all copies for the use of the party drawing it and for filing and service when only one other party or one advocate for other parties has to be served: where there are additional parties, fees may be charged for making the necessary additional copies. 11. (1) On taxation, the taxing officer shall allow such costs, charges and disbursements as shall appear to him to have been reasonably incurred for the attainment of justice but no costs shall be allowed which appeal to the taxing officer to have been incurred through overpayment, extravagance, over-caution, negligence or mistake or by payment of special charges or expenses to witnesses or other persons or by other unusual expenses. (2) In taxing the costs of any civil appeal, the taxing officer shall disallow the costs of any matter improperly included in the record of appeal or in any supplementary record of appeal. 12. If, after a bill of costs has been taxed, the taxing officer considers that, having regard to all the circumstances, the total of the bill before signing the certificate of taxation is excessive, he may make such a deduction from the total as will in his opinion render the sum reasonable. 13. If more than one quarter of the profit costs claimed is disallowed on taxation the cost of drawing, filing and serving the bill and of attending taxation shall be disallowed. 14. Where a party entitled to receive costs is also liable to pay costs, the taxing officer may tax the costs which that party is liable to pay and adjust them by way of deduction or set-off and direct payment of any balance. 15. (1) Costs of more than one advocate shall not be allowed unless the Court has so directed: Provided that if an advocate has instructed another advocate to appear at the hearing of an appeal, the fee paid to the latter, or so much thereof as the taxing officer considers reasonable, may be allowed but so that the total of such fee and the instruction fee allowed to the instructing advocate shall not be greater than it would have been if one advocate only had acted in the matter. (2) Where the Court has directed that the costs of two advocated be allowed:— (a) Where the senior advocate is not a member of the same firm as the advocate on the record, he shall be allowed the fee paid to him, including fees for attending in court, or so much thereof as the taxing officer shall consider reasonable;