necessary or proper for the attainment of justice or for defending the rights of any party, but, save as against the party who incurred the same, no costs shall be allowed which appear to the Taxing Officer to have been incurred or increased through over-caution, negligence or mistake, or by payment of a special fee to counsel, unless the High Court otherwise orders, or special charges and expenses to witnesses or other persons or by other unusual expenses. (2) Upon the taxation of costs the Taxing Officer may, in determining the remuneration to be allowed, have regard to the skill, labour and responsibility involved, If, on having regard to the said matters, the Taxing Officer considers that there are special reasons why costs in excess of those prescribed in the Second Schedule should be allowed, he may, in respect of any particular application made or business done, allow such costs as seem to him reasonable and shall certify his decision in writing. (3) Any person aggrieved by the charges made by any legal practitioner in respect of work performed by him under the provisions of the Act may refer such charges to the Taxing Officer for taxation. 18. In the taxation of costs the Taxing Officer shall be guided, as far as Scale of fees to the circumstances of each particular case will permit, by the scale of fees be followed prescribed in Part IV of the Second Schedule. In addition to these charges, all disbursements shall be separately charged and shall be allowed by the Taxing Officer when reasonable. 19. (1) Witnesses requiring payment shall be paid for their attendance and travelling in accordance with the tariff prescribed in Part II of the Second Schedule. (2) The charges for witnesses as fixed by tariff are to be considered as payable to the witness by the party who summoned or produced him and, in the event of any such party being awarded his costs against any other party, the said charges shall be allowed against such other party in the taxation of costs. (3) Any person applying to the registrar of the Tribunal for the issue of a subpoena to compel the attendance of any witness shall by endorsement of such subpoena give an undertaking that all expenses due to the Witnesses' charges and allowances