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of <h1>Rule 345: Bills of Costs Require Vouchers; Advocate's Fees Need Payment Certificate, Except for Government Cases.</h1> Rule 345 of the Company Court Rules, 1959, mandates that every bill of costs should be accompanied by vouchers wherever possible. Each disbursement item must be clearly specified, and out-of-pocket payments are generally not allowed without the necessary voucher. For advocate's fees in party-to-party taxation, a certificate signed by the advocate confirming payment is required. However, if an advocate represents the Government or the Official Liquidator, the fee may be allowed without such a certificate.
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