JUDGMENT:

Judgment was given on 12 August 1955, in the High Court of Brunei Darussalam, by Kempster J in favour of the plaintiff (Decorbilt Sdn. Bhd.) for RM219,963, plus interest and costs. The costs were to be taxed if they were not agreed.

A sum of RM42,705 was paid into Court, before judgment but after conditional leave to defend was given to the defendant.

The parties did not agree as the costs. A notice of taxation was therefore issued by the plaintiff on 13 September 1995. The bill of costs was taxed on 19 October 1995 by the Senior Registrar, who allowed the sum of RM102,550.34.

The defendant filed a notice of appeal against the sum awarded by the Senior Registrar, on 7 November 1995.

Order 59 r. 34 of the Brunei High Court Rules (BHCR) provides that a party to taxation proceedings, if dissatisfied with the allowance or disallowance of an item by the Registrar on taxation, may apply to the Registrar to review his decision in respect of that item "within 14 days after that decision or such shorter period as may be fixed by the Registrar".

The defendant was already out of time by about four days when he sought a review of the taxation. He has therefore applied for an extensio