(1)An application for a returning officer's account to be taxed shall be made—
(a)where the account relates to an election in a constituency in England or Wales or in Northern Ireland, to the county court,
(b)where the account relates to an election in a constituency in Scotland, to the Auditor of the Court of Session,
and in this section the expression " the court" means that court or Auditor.
(2)On any such application the court has jurisdiction to tax the account in such manner and at such time and place as the court thinks fit, and finally to determine the amount payable to the returning officer.
(3)On any such application the returning officer may apply to the court to examine any claim made by any person against him in respect of matters charged in the account; and the court, after notice given to the claimant and after giving him an opportunity to be heard and to tender any evidence, may allow or disallow or reduce the claim objected to with or without costs; and the determination of the court shall be final for all purposes and as against all persons.
(4)Any reference in this section to the county court shall be taken, in relation to Northern Ireland, as a reference to the county court having jurisdiction at the place for the delivery of nomination papers at the election in question.