An order for the taxation of a bill of costs delivered by any advocate and solicitor may be obtained by a petition as a matter of course by the party chargeable therewith, or by any person liable to pay the cost either to the party chargeable or to the advocate and solicitor, at any time within six months from the delivery of the bill, or, by the advocate and solicitor after the expiration of one calendar month, and within a year from, the delivery.”. [24] Bill No.18/2021 was served upon the Defendant on 25.08.2021 (Exhibit DTS-5). However, the Defendant failed to exercise its rights under section 121 and 126 of LPA. [25] In this regard, section 128 LPA further states128. Order for taxation of advocate and solicitor’s bill on notice given (1) After the expiration of six months from the delivery of a bill of costs, or after payment of the bill of costs, no order shall be made for taxation of a solicitor’s bill of costs, except upon notice to the advocates and solicitors and under special circumstances to be proved to the satisfaction of the Court [26] Accordingly, section 128 LPA provides that after the lapse of six (6) months from the delivery of Bill 18/2021, no order for taxation can be made. Further, section 128(2) LPA states that “(2) No such order for taxation shall in any event be made after the expiry of one year from the delivery of the bill of costs.”. [27] This Court finds that if a client has not exercised his/her rights under section 128(1) of the LPA, the right to taxation is lost. In the instant case, the Defendant did not seek taxation of Bill No. 18/2021 at any point in time and the period mentioned in section 128(2) of the LPA has expired. By operation of the statutory prohibition in section 128(2), the amount claimed in the Bill No. 18/2021 has become final and payable. It cannot be disputed or challenged and as such section 128(2) LPA sets in as an absolute bar which made the Defendant lost its statutory rights (See Tetuan Kang & Kang v. Kirana Studio Sdn Bhd [2014] MLJU 1937)