Gujarat High Court Civil Manual (subordinate court practice), 1960
It is the duty of the officer or clerk who draws up the decree to go through the proceedings and apportion the costs in accordance with the orders as to costs, if any, made by the Court during the course of the proceedings, and to enter in the bill of costs the numbers of the exhibits of which costs are taxed and the costs taxed on each. The payment, if any, made to the Petition-writer should be included in the Bill of Costs provided the party making the payment is not represented by a lawyer. A Bill of Costs should be drawn up when final orders are passed on interim applications at the instance of the party desiring to go in appeal or revision against it. These bills should be taken into account while drawing up the final bill of costs in decrees.