21(1)An application for the account of a counting officer or Regional Counting Officer to be taxed must be made—U.K.
(a)except where paragraph (b) applies, to a county court;
(b)where the officer is one who was appointed for an area in Scotland, or for the region of Scotland, to the Auditor of the Court of Session.
A reference in this paragraph to “the court” includes a reference to that Auditor.
(2)On any such application the court has jurisdiction to tax the account in whatever manner and at whatever time and place the court thinks fit, and finally to determine the amount payable to the officer.
(3)Where an application is made for the account of a counting officer or Regional Counting Officer to be taxed, the officer may apply to the court for it to examine any claim made by any person (“the claimant”) against the officer in respect of matters charged in the account.
(4)On an application under sub-paragraph (3), after the claimant has been given notice and an opportunity to be heard and to tender any evidence, the court may allow, disallow or reduce the claim, with or without costs.
(5)An application under sub-paragraph (1) for taxation of the account of the Chief Electoral Officer for Northern Ireland must be made to the county court that has jurisdiction at the place where the officer certified the number of ballot papers counted and votes cast.