https://new.kenyalaw.org/akn/ke/judgment/kemc/2026/545
The court held that only those auctioneer items supported by the scale or by satisfactory evidence were recoverable: commission was taxed under the applicable scale, unsupported transport and disbursement claims were reduced or disallowed, and VAT was added to the resulting taxed sum.
Source-derived case information.
- Citation
- [2026] KEMC 545 (KLR)
- Parties
- Applicant: Dickson Omonde t/a Dimonde Agencies and Auctioneers; 1st Respondent: Rafiki Microfinance Bank Limited; 2nd Respondent: Yunis Food Investiment
- Court
- Magistrate's Court
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E593 of 2021
- Procedural Posture
- Miscellaneous Application Auctioneer's Bill of Costs Taxation / Ruling on Taxation of Bill of Costs
- Outcome
- Bill of costs partially allowed and taxed down
- Judges
- ["RN Maloba"]
- Legal Topics
- Auctioneer's Remuneration, Taxation of Bill of Costs, Disbursements, VAT on Auctioneer's Fees, Reasonableness of Transport and Process Server Charges
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Dickson Omonde t/a Dimonde Agencies and Auctioneers
Applicant
Rafiki Microfinance Bank Limited
1st Respondent
Yunis Food Investiment
2nd Respondent
Procedural Posture
Miscellaneous Application Auctioneer's Bill of Costs Taxation / Ruling on Taxation of Bill of Costs
Legal Issues
- 1 Which items in the auctioneer's bill of costs were properly chargeable
- 2 Whether commission should be taxed on the asserted principal sum
- 3 Whether transport, other disbursements, and process server's fees were supported by evidence
Ratio Decidendi
The court held that only those auctioneer items supported by the scale or by satisfactory evidence were recoverable: commission was taxed under the applicable scale, unsupported transport and disbursement claims were reduced or disallowed, and VAT was added to the resulting taxed sum.
Court Disposition
Bill of costs partially allowed and taxed down
Orders
- Item 1 allowed at Kshs. 1,000
- Item 2 allowed at Kshs. 4,000
Full Case Text
Judgment text and source record
1 paragraphs
Omonde t/a Dimonde Agencies and Auctioneers v Rafiki Microfinance Bank Ltd & another (Miscellaneous Application E593 of 2021) [2026] KEMC 545 (KLR) (20 August 2026) (Ruling) Neutral citation: [2026] KEMC 545 (KLR) Republic of Kenya In the Bungoma Law Courts Miscellaneous Application E593 of 2021 RN Maloba, SPM August 20, 2026 Between Dickson Omonde t/a Dimonde Agencies and Auctioneers Applicant and Rafiki Microfinance Bank Limited 1st Respondent Yunis Food Investiment 2nd Respondent Ruling 1.The bill of costs dated 4/8/2021 was filed by auctioneer vide his application on record. It is also dated 4/8/2026. 2.The bill was canvassed by written submissions. 3.I proceed to assess/tax the bill as follows:Item 1 – Upon receipt of warrants kshs. 1000/= drawn to scale, it is allowed as presented.Item 2 – Fees before attachment. Item drawn to scale at kshs. 4,000/= which is allowed.Item 3 – Taking inventory – kshs. 4,300/= charged. Per Rule 10, it applies to where goods have to be transported or insured. This is not evident in this case. Item is taxed off.Item 4 – Commission kshs. 41,843.15 charged against the principal sum of kshs. 616,843.15. 4.I proceed to calculate it per rule 5 as follows:First 100,000 ( 10% thereof) = kshs. 10,000Excess thereof not exceeding 1m = 3/100 x 316,843.15 = kshs. 15,842.12Item 5 – Insurance – NilItem 6 – Transport upon proclamation on 15/2/2018 Bungoma – Busia kshs. 48,378 charged. This sum was calculated using AA rates 73.3 x 2 x 3 x 110 km 5.However, engine capacity of motor vehicle used, its registration number, fuel voucher receipts, work ticket or such other evidence to confirm its use were not supplied. Therefore, I would allow a sum of kshs. 12,000/- representing reasonable tax car hire service instead.Item 7 – Security – NilItem 8 – Storage – NilItem 9 – Sale commission – NilItem 10 – Other disbursements kshs. 3,400/- charged without production of receipts or other relevant and verifiable documents. Item is taxed off.Item 11 – Filing of bill of costs, notice of appointment and submissions. A receipt for fees of kshs. 500/= is on record. I allow this item at kshs. 500/=.Item 12 – Process server’s fees kshs. 10,000/= charged. 6.However, just like item 10, the same is taxed off. A receipt should have been produced to confirm it as expended. It is noted with concern that even a return of service is missing from the record, yet it is charged.Item 13 – Investigation kshs. 5,300/= charged. I find this item reasonable when compared with item 6 and allow it as drawn.Total = 1000 + 4000 + 15,842.12 + 12,000 + 500 + 5300/= kshs. 54, 484.24.Add 16% VAT = 54, 484.24 + 8,717.45 = Kshs 63,201.72 only. DELIVERED IN OPEN COURT THIS 20TH DAY OF AUGUST 2026HON. R.B.N MALOBASPMIn the presence of;Respondent- Mr. MachariaApplicant- N/A for Mr. OtsiulaR. B. N MALOBA(MS)SPM