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Issues: Whether the Board had the power to award costs for verification of the memo of appeal in the absence of an express provision in the Act and where the Code of Civil Procedure did not apply.
Analysis: The power to award costs was held to be a matter of discretion of the adjudicating authority and not dependent on an express statutory provision. Such a power was treated as inherent in the constitution of the authority set up to adjudicate the dispute. No contrary principle or authority was shown to displace that view.
Conclusion: The question was answered in the affirmative, and the award of costs was upheld.
Final Conclusion: The revisions failed and the order allowing costs was sustained.
Ratio Decidendi: A statutory adjudicatory authority may award costs as an inherent incident of its discretionary power even without an express enabling provision, unless the statute excludes that power.