Costs

Subject to such conditions and limitations, if any, as may be prescribed, the costs of and incident to all proceedings before the Controller or the appellate authority referred to in section 23, shall be in the discretion of the Controller or the appellate authority, who shall have full power to determine by whom or out of what property and to what extent such costs are to be paid, and to give all necessary directions for the purpose. Explanation. – The appellate authority may set aside or vary any order passed by the Controller in regard to the costs of and incident to the proceedings before him.