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<h1>Taxing Officer to Approve Only Necessary Costs Under Company Court Rules, 1959; Unnecessary Expenses Disallowed</h1> The Taxing Officer is responsible for approving costs, charges, and expenses deemed necessary and proper under the Company Court Rules, 1959. Any costs, charges, or expenses that appear to have been incurred unnecessarily, or due to negligence or mistake, will not be allowed. This provision ensures that only legitimate and essential financial claims are sanctioned, preventing unnecessary financial burdens.