https://new.kenyalaw.org/akn/ke/judgment/kehc-dr/2026/14

 **REPUBLIC OF KENYA** **IN THE HIGH COURT OF KENYA AT NAKURU** **CIVIL APPEAL NO.143 OF 2017** **KOSKE JOHN ....................................................................1ST APPELLANT** **GEOFFREY MWANGI ……………………………………….2ND APPELLANT** **MWIHIA MACHARIA ……………………………………….3RD APPELLANT** **-VERSUS-** **NICHOLAS OCHIENG ODUOR ………………………...……RESPONDENT** **RULING AND REASONS FOR TAXATION ON THE RESPONDENT’S PARTY AND PARTY BILL OF COSTS DATED 30TH APRIL,2026** **Introduction** The Applicant filed a Party and Party Bill of Costs on 12th May ,2026 urging the Taxing Master to tax the same at **Kshs.503,511.76.**The Bill of Costs arises from the Judgement of Hon.Lady Justice Patricia Gichohi on 27th April,2026 dismissing the Appeal in it’s entirety and with costs to the Respondent . The Respondent was served but did not file a response. The Affidavit of service dated 5th August ,2026 is on record. The Bill of Costs herein is therefore unopposed. I will proceed to tax the same bearing in mind that I am duty bound to peruse it and counter check it to ensure that the same is drawn to scale . **The Law** I have carefully considered the Bill of Costs filed by the Applicant herein. The Applicant was instructed in the year 2017 and the matter concluded in the year 2023 hence the applicable **Advocates Remuneration (Amendment) Order** is that of **2014.** **Item No.1 – Instruction Fees** The Applicant seeks **Kshs.125,300.07** **The Law** The applicable law is Schedule VI(1)(b) of the Advocates Remuneration (Amendment) Order 2014 which provides that : ***(b) To sue in any proceedings described in paragraph (a) where a defence or other denial of liability is filed ;or to have an issue determined arising out of inter – pleader or other proceedings before or after suit; or to present or oppose an appeal where the value of the subject matter can be determined from the Pleadings,Judgement or settlement between the parties and…”*** In the case of **JORETH LIMITED V. 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 herein can be determined from the Lower Court Judgement which is **Kshs.1,547,770.00** This item is therefore taxed as follows: 1st 1,000,000.00…………………………………….………..Kshs.120,000.00 2% of 1,892,882.00…………………………………………...Kshs.37,857.64 Total ………………………………………………………….**Kshs.157,857.64** This item should be taxed at **Kshs.157,857.64** but since parties are bound by their pleadings ,the Applicant has sought **Kshs.125,300.07**.I tax the same as drawn . **Item No.2- Getting up fees** Schedule 6 (3) on fees for getting up an Appeal provides that ; ***“In any appeal to the high court in which a Respondent appears at the hearing of the appeal and which the court at the conclusion of the hearing has certified that in view of the extent or difficult of the work required to be done subsequently to the lodging of the appeal the case is a proper one for consideration of a getting up fee, the taxing officer may allow such a fee in addition to the instruction fee and such a fee shall not be less than one third of the instruction fee”*** This provision is clear that getting up fee may only be allowed where the court has certified that the case is a proper one for consideration of a Getting Up Fees. In the instant case the court did not certify the case as a proper one for consideration of a getting up fee and the amount claimed by the Applicant is therefore taxed off. **Items No.3-12,44-46**- These items relate to drawings, perusal and court fees. They are reasonably drawn to scale and I tax them as drawn. **Item No.13** – Taxed at **Kshs.500.00 (Kshs.1,350.00)** taxed off . **Items No.18,22,& 24** – These items relate to Service. They are taxed at **Kshs.1,400.00 (Kshs.6,895.00)** is hereby taxed off. **Item No.19,21&23**-These items relate to drawing Mention Notice. The same is taxed at **Kshs.180.00** as provided under Schedule 6(4)(d)**Kshs.920.00** is hereby taxed off. **Items No.25-43 -**These items relate to court attendances .The same is taxed at **Kshs.3,000.00** **(Kshs.12,000.00)**is hereby taxed off. **Disposition** Based on the foregoing therefore, the Respondent’s Party and Party Bill of Costs dated 30th April,2026 and filed in Court on 12th May ,2026 is hereby taxed at**Kshs.201,555.07(*Kenya Shillings two hundred and one thousand ,five hundred and fifty five ).*** A total sum of **(Kshs.301,956.69) *(Kenya Shillings three hundred and one thousand ,nine hundred and fifty six and sixty nine cents )*** 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