COSTS - notice of estimate - failure to object to costs estimate in accordance with Rules - certificate of taxation - application for an extension of time to file notice of objection - factors relevant to exercise of discretion - acceptable explanation - arguable case - absence of prejudice - application dismissed
PRACTICE AND PROCEDURE - costs - notice of estimate - meaning of issue of notice - notice posted by taxing officer to specified address for service - no proof of non-delivery - absence of receipt by party until after time for objection irrelevant
PRACTICE AND PROCEDURE - procedural fairness - litigants in person
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