https://new.kenyalaw.org/akn/ke/judgment/kehc-dr/2026/12

 **REPUBLIC OF KENYA** **IN THE HIGH COURT OF KENYA AT NAKURU** **MISCELLANEOUS CIVIL APPLICATION NO. 233 OF 2023** **IN THE MATTER OF THE TAXATION OF AN ADVOCATE–CLIENT BILL OF COSTS** **-AND-** **IN THE MATTER OF THE ADVOCATES ACT, CAP. 16, LAWS OF KENYA** **-AND-** **IN THE MATTER OF THE ADVOCATES (REMUNERATION) ORDER, 2014** **-BETWEEN-** **EVANS JUMA MATUNDA T/A E. M. JUMA & CO. ADVOCATES** ........ **APPLICANT** **-VERSUS-** **APA INSURANCE COMPANY LIMITED** .......................... **RESPONDENT** **Arising from instructions given in Molo CMCC No. 443 of 2018, Diana Cheptoo Rotich and John Ingure Mureno (Legal Administrators of the Estate of the Late David Kipsieleli Ingure (Deceased) v Comply Industries Ltd & 2 Others** **RULING AND REASONS FOR TAXATION ON THE ADVOCATE CLIENT BILL OF COSTS DATED 10TH OCTOBER,2023** **Introduction** The Applicant filed an Advocate Client Bill of Costs dated 24th October,2023 together with Written Submissions dated 7th July ,2026 urging the Taxing Master to tax the same at **Kshs.545,098.50.**The Bill of Costs arises from **MOLO CMCC No. 443 of 2018** The Respondent was served but did not file a response. The Affidavit of Service dated 8th July,2026 is on record. The Bill of Costs is therefore unopposed. However, I am duty bound to check and **Item No.1 – Instruction Fees** The Applicant seeks **Kshs.120,000.00** **The Law** The Applicable law is Schedule 7(1)(iii) of the Advocates (Remuneration) (Amendment) order 2014 In the case of **JORETH LIMITED -Vs- KIGANO & ASSOCIATES, CIVIL APPEAL NO. 66 OF 1997 [2002] 1 E.A 92**, the Court of Appeal held as follows: ***“We would at this stage point out that the value of the subject matter of a suit, for the purposes of taxation of a bill of costs ought to be determined from the Pleadings, Judgment or settlement (if such be the case), but if the same is not ascertainable, the taxing officer is entitled to use his discretion to assess such instruction fee as he considers just, taking into account, amongst other matters, the nature and importance of the cause or matter, the interest of the parties, the general conduct of the proceedings, any directions by the trial Judge and all other relevant circumstances.”*** It is therefore trite law that the instructions fees is calculated from the value of the subject matter which is discerned from the Pleadings, Judgement or Settlement. In the instant case, the value of the subject matter is **Kshs.1,236,100.00** The higher scale shall be applied as the matter was defended. This item is therefore reasonably drawn to scale and is taxed as drawn at **Kshs.120,000.00** **Item No.2 -84-**These items are not provided under Schedule 7 of the ARO. They are therefore taxed off. **Items No.85 -88-107 -**These items relate to attendances.Schedule 7 on Attendance at the hearing provides that : Where the hearing lasts more than one full day (1) for the first whole day …………………….Kshs.5,000.00 (ii) for each part after the first …………..……Kshs.2,100.00 These items are taxed at **Kshs.2,100 (Kshs.2,900.00)** and **(Kshs.900.00)** respectively are hereby taxed off . **Item No.129** on Service -Schedule 7 (10) provides for **Kshs.1,400.00 (Kshs3,600.00)** is hereby taxed off . **Advocate and Client Costs** The Advocates Remuneration (Amendment) Order 2014 Schedule VII B on Advocate and Client costs provides that: As between Advocate and Client the minimum fee shall be- 1. The fees prescribed in A above, increased by 50% ;or 2. The fees ordered by the court, increased by 50%; or 3. The fees agreed by the parties under Paragraph 57 of this order increased by 50%; as the case may be, such increase to include all proper attendances on the client and all necessary correspondences. **Conclusion A** Instructions fees ………………………...……..…...………Kshs.173,175.00 Add ½ …………………………………………………...……Kshs .86,587.50 VAT 16% …………………………………………………..…..Kshs.41,562.00 Add Disbursements ………………………………….……….Kshs.7,600.00 Total……………………………………………...……..……**Kshs.308,924.50** **Disposition** Based on the foregoing therefore, the Advocate-Client Bill of Costs dated 10th October ,2023 and filed in Court on 24th October ,2023 is hereby taxed at **Kshs.308,924.50** ***(Kenya Shillings three hundred and eight thousand, nine hundred and twenty-four and fifty cents)*** A total sum of ***(Kshs.236,174.00) (Kenya Shillings two hundred and thirty six thousand, one hundred and seventy four)*** is hereby taxed off from the entire Bill. 14 Days Right to file a Reference. **\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_** **L.A. MUMASSABBA** **PRINCIPAL DEPUTY REGISTRAR** **11.8.2026** **RULING DATED, READ, SIGNED AND DELIVERED VIRTUALLY AT NAIROBI VIA MICROSOFT TEAMS PLATFORM THIS 11TH AUGUST ,2026** In the Absence of parties Court Assistant: Phoebe