https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/7297

**REPUBLIC OF KENYA** **IN THE HIGH COURT OF KENYA AT EMBU** **(CORAM: R. MWONGO, J.)** **CIVIL APPEAL NO. 12 OF 2023** ALEX MUGO MTETU…..…............................................................................ APPLICANT **-VERSUS-** MUGO HOLDINGS LIMITED....………………………………………………RESPONDENT **R U L I N G** **The Application** 1. The applicant has filed chamber summons dated 25th September 2024 seeking the following orders: 1. That pending the hearing and determination of this application this Honourable Court be pleased to stay the Ruling delivered on 4th September 2024 realization of the costs by way of execution and or any other recovery. 2. That this Honourable Court be pleased to vary and/or set aside in its entirety the Ruling delivered by Hon. Dorcas Endoo delivered on the 04th September 2024. 3. That this Honourable Court be pleased to order that the Respondent's Bill of Costs struck out and dismissed 4. That in the alternative the Bill of cost be re-taxed by another Deputy Registrar of this Honourable Court. 5. That the costs of this Application be borne by the Respondent. 2. The application is founded on grounds that the bill of costs was taxed while disregarding the principles of taxation as provided under paragraph 69 of the Advocates Remuneration Order (ARO) That the ruling determining the preliminary objection made it impractical to tax the bill of costs hence the taxing master misdirected herself in the manner of taxing the bill of costs. The applicant also stated that the taxing master did not accord the parties an opportunity to submit on the contested items of the bill of costs before proceeding to tax it. The applicant urged the court to set aside the taxing master’s ruling. **Response** 1. The application is unopposed. **Written Submissions** 1. In its submissions, the applicant stated that the structure of the bill of costs drawn by the respondent is flawed. That the format taken does not properly itemize the entries as required under paragraph 69 of the ARO yet this is a substantive requirement. He relied on the cases of **Kipkorir,Titoo & Kiara Advocates v Deposit Protection Fund Board [2005] KECA 325 (KLR)** and **Ahmednasir Abdikadir & Co. Advocates v National Bank Of Kenya [2006] KEHC 1947 (KLR)**. **Issue for Determination** 1. The issue for determination is whether the application has merit. **Analysis and Determination** 1. The bill of costs in question is dated 10th June 2024. The applicant herein has challenged the same stating that it is not drawn according to the ARO. From a perusal of the said bill of costs, it contains the tabulated amounts seeking to be taxed. Thus, there is no confusion as to the particulars and their amounts. It was therefore clear to the mind of the taxing master that the same is a bill that can be taxed and so she did. 2. The cases cited by the applicant relate to the pre-2010 period wherein formalistic technicalities held sway cases. The Constitution of Kenya 2010 guarantees everyone access to justice under Article 48. Sections 1A, 1B and 3A of the Civil Procedure Act provide for expeditious dispensation of justice in an efficient manner. This includes not paying due regard to procedural technicalities as propounded in Article 159 of the Constitution. **Conclusion and Disposition** 1. The application herein is not properly founded on substantive principles of law. The bill of costs in question is adequately drawn and filed, so as to avail a basis for taxation. Further, a notice of taxation was issued and no issue raised before the taxing master. There is no fault in the findings of the taxing master that the applicant has brought out in this application. 2. In the circumstances, I find that the application lacks merit and is hereby dismissed. 3. Orders accordingly. **Delivered, dated and signed at Embu High Court this 28th day of May, 2026.** **\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_** **R. MWONGO** **JUDGE** **Delivered in the presence of:** 1. No Representation for AKO Advocates 2. No Representation for Mugo Holdings Ltd 3. Francis Munyao - Court Assistant