| Summary: | This paper attempt to review the biases of taking costs of proceedings in the administrative litigations. the 1392 administration and rules of procedure in Iranian administrative court tribunal act in Article 19, has been appointed that the cost of proceedings in the lower branches was one hundred thousand Rials and two hundred thousand Rials in appeals chamber. In the appendix of this article is provided on the sum of the inflation rate announced by the central bank of the Islamic Republic of Iran, corrected every three years with the proposal of the president of administrative court tribunal, confirmation of head of the judiciary and then approved by the cabinet. Therefore, litigation in administrative court tribunal is required to pay costs of proceedings. the main hypothesis of this article is based on the belief that except for some exceptions, the 1932 act Is moving towards accepting the theory of taking costs of proceedings in administrative actions
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