https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/5134

**REPUBLIC OF KENYA** **IN THE ENVIRONMENT AND LAND COURT AT THIKA** **ELCEP MISC. E003 OF 2024** **ASHIRUMA AND CO. ADVOCATES ……….……………….……... APPLICANT** **VERSUS** **RUTH WAITHERA MATHU.……………………..…………….…RESPONDENTS** **JOAN MUTHONI NGUMI** **MARY WANJA NGUGI (Personal representatives of the Estate of Ngugi Mbugua – Deceased)** **RULING** 1. Before this Court is a notice of Motion Application dated 4 July 2026 brought by the firm of Messrs Ashiruma and Co. Advocates who are the Applicants herein. 2. In the Application, the Applicants seeks the orders that: 3. *This Court do proceed to adopt the Certificate of Taxation issued on 25 April 2025 for the sum of Kenya Shillings one hundred and eighty-seven thousand, seven hundred and fifty-one (KES 187,751/-) as judgment and or Decree of this Court for purposes of execution* 4. *The firm of High Class Auctioneers be issued with Warrants of Attachment and Sale for the Respondent’s property in execution of the Decree herein; and* 5. *Costs of the Application* 6. The Application is founded on the grounds that the Advocate/Applicant was issued with a Certificate of Taxation on 25 April 2025 for the sum of KES 187,751 after taxation by the Deputy Registrar in a Ruling delivered on 13 March 2025. 7. Further in the Affidavit sworn on an even date by Mr. Hebert Ashiruma in support of the Application, the Applicant contend that they reached out to the Respondents on email on 14 May 2014 informing them of certificate of Taxation but the same is yet to be settled by the said Respondents. **Analysis and determination** 1. Section 51(2) of the Advocates Act provides: *“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 recovered thereby; and the court may make such orders in relation thereto as it thinks fit, including where the retainer is not disputed an order that judgment be entered for the sum certified to be due with costs.”* 1. It therefore follows that the Advocate Applicant therefore is in his right, entitled to apply for entry of judgment on the certificate of taxation where the certificate of taxation has not been set aside, where there is no dispute as to retainer and where there is no pending reference filed by the respondent. 2. From the pleadings on record, this Court is indeed satisfied that the set threshold is met. 3. I agree with the conclusion of the Court in **Lubulellah & Associates Advocates Vs N. K. Brothers Limited (2014) eKLR** the court observed that: *“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.”* 1. This court is convinced that the Certificate of Taxation dated 25th April 2025is uncontested. 2. Accordingly, judgement is hereby entered in favour of the applicant advocate on the taxed costs of *one hundred and eighty-seven thousand, seven hundred and fifty-one (KES 187,751/-)* as per the certificate of taxation dated 25th April 2025. 3. The Applicant is at liberty to pursue execution proceedings. It is so ordered. **Dated, Signed and Delivered, virtually at Thika this 20th day of July 2026** …………….………….. **J. M. ONYANGO** **JUDGE** **In the presence of:** 1. Mr Ichangi for Mr. Ashiruma for the Applicant 2. Mr. Addika for the Respondent.