[2023] KEHC 1235 (KLR)
The court found that the certificate of taxation for Ksh 224,785/= issued to the applicant had not been set aside or altered, and the respondent had not opposed the application or attended court. Under Section 51(2) of the Advocates Act and supporting case law, the certificate is final as to the amount of costs, and...
Source-derived case information.
- Citation
- [2023] KEHC 1235 (KLR)
- Parties
- Applicant: Andrew & Steve & Advocates; Respondent: Intergrated YMR Partnership
- Court
- High Court
- Court Station
- High Court at Nairobi (Milimani Commercial Courts)
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E858 of 2020
- Procedural Posture
- Miscellaneous Application / Ruling on Application for Judgment on Certificate of Taxation
- Outcome
- application allowed; judgment entered for applicant with interest and costs
- Judges
- PN Gichohi
- Legal Topics
- Taxation of Costs, Advocate Remuneration, Certificate of Taxation, Interest on Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Andrew & Steve & Advocates
Applicant
Intergrated YMR Partnership
Respondent
Procedural Posture
Miscellaneous Application / Ruling on Application for Judgment on Certificate of Taxation
Legal Issues
- 1 Whether judgment should be entered for the applicant based on the unchallenged certificate of taxation.
- 2 Whether the applicant is entitled to interest at 14% per annum on the taxed costs.
- 3 Whether the certificate of taxation should be adopted as a decree of the court.
Ratio Decidendi
The court found that the certificate of taxation for Ksh 224,785/= issued to the applicant had not been set aside or altered, and the respondent had not opposed the application or attended court. Under Section 51(2) of the Advocates Act and supporting case law, the certificate is final as to the amount of costs, and the court is empowered to enter judgment for the certified sum. The applicant was also entitled to interest at 14% per annum from thirty days after service of the application until payment in full, as provided by the Advocates (Remuneration) Order. The court therefore allowed the application, entered judgment for the applicant, adopted the certificate of taxation as a decree,...
Court Disposition
application allowed; judgment entered for applicant with interest and costs
Orders
- Judgment entered in favour of the applicant against the respondent in the sum of Ksh 224,785/= with interest at 14% per annum calculable after thirty days from service until payment in full.
- The certificate of taxation dated January 26, 2022 is adopted as a decree of the court and the applicant is at liberty to execute.
Full Case Text
Judgment text and source record
23 paragraphs
Andrew & Steve & Advocates v Intergrated YMR Partnership (Miscellaneous Application E858 of 2020) [2023] KEHC 1235 (KLR) (Commercial and Tax) (27 January 2023) (Ruling)
Neutral citation: [2023] KEHC 1235 (KLR)
Republic of Kenya
In the High Court at Nairobi (Milimani Commercial Courts Commercial and Tax Division)
Commercial and Tax
Miscellaneous Application E858 of 2020
PN Gichohi, J
January 27, 2023
Between
Andrew & Steve & Advocates
Applicant
and
Intergrated YMR Partnership
Respondent
Ruling
1. By a Notice of Motion dated November 30, 2021, the Applicant seeks orders that judgment be entered against the Respondent/Client in the sum of Ksh 224,785/= in terms of the Certificate of Taxation dated January 26, 2021 with interest thereon at the rate of 14 % per annum from the date of taxation until payment in full. Further, he seeks that the Certificate of Taxation dated January 26, 2022, the Applicant be adopted as decree of the Court and the Advocate/Applicant be at liberty to execute. He askes that the costs of the application be provided for.
2. He states that he filed the billed of costs on dated February 20, 2020 arising from CMCC No 565 of 2018 Samuel Kiarie and Eunice Njuguna (Suing as Administrators of the Estate of Beatrice Wairimu v Intergrated YMR Partnership & another. The bill of costs was unopposed despite the Respondent being served.
3. He states that in her Ruling delivered on December 4, 2020, the Taxing Master taxed the bill at Ksh 224,785/=. A Certificate of Taxation dated January 26, 2021 was issued and served on the Respondent/ Client on October 15, 2021 he ignored it. That Certificate has not been altered or set aside by the Court hence this application. The application is supported by the affidavit sworn by Steve Kimathi sworn on November 30, 2021.
Determination 4. I have considered that this application and that the Certificate of Taxation for Ksh 224,785/= issued on January 20, 2022 which has not been set aside or altered by this Court. Under Section 51 (2) of the Advocates Act provides that :-“The certificate of the taxing officer by whom any bill has been taxed shall, unless it is set aside or altered by the Court, be final as to the amount of the costs covered thereby, and the Court may make such order in relation thereto as it thinks fit, including, in a case where the retainer is not disputed, an order that judgment be entered for the sum certified to be due with costs.”
5. This was emphasised in Lubulellah & Associates Advocates v N K Brothers Limited [2014] eKLR where the court held ;“The law is very clear that once a taxing master has taxed the costs, issued a Certificate of costs and there is no reference against his ruling or there has been a ruling and a determination made and not set aside and/or altered, no other action would be required from the court save to enter judgment. An applicant is not required to file suit for the recovery of costs. The certificate of costs is final as to the amounts of the costs and the court would be quite in order to enter judgment in favour of the Applicant against the Respondent herein for the taxed sum indicated in the Certificate of Taxation that was issued on 25th November 2012. ”
6. The Respondent/Client was served with the application but did not respond to it and did not attend court. This application therefore remains unchallenged. Paragraph 7 of the Advocates (Remuneration) Orderprovides that “An advocate may charge interest at 14 per cent per annum on his disbursements and costs, whether by scale or otherwise, from the expiration of one month from the delivery of his bill to the client, provided that such claim for interest is raised before the amount of the bill shall have been paid or tendered in full.”
7. I am satisfied that the Applicant is entitled to interest at the rate of 14%. The application is allowed in the following terms;1. Judgment be and is hereby entered in favour of the Applicant as against the Respondents in the sum of Ksh 224,785/= together with interest thereon at 14% per annum calculable after Thirty (30) days from the date when the application was served upon the Respondents until payment in full.2. The Certificate of Taxation dated January 26, 2022 be adopted as decree of the Court and the Advocate/Applicant be at liberty to execute.3. Costs awarded to the Applicant.
READ, SIGNED AND DELIVERED VIRTUALLY AT MILIMANI THIS 27TH DAY OF JANUARY, 2023. PATRICIA GICHOHIJUDGEInthe presence of:Ms Muthoni for Kimathi for Appellants/ApplicantsN/A for the RespondentGrace Njuki, Court Assistant