https://new.kenyalaw.org/akn/ke/judgment/kehc-dr/2026/5

 **REPUBLIC OF KENYA** **IN THE HIGH COURT OF KENYA AT NAIROBI** **MILIMANI COMMERCIAL COURTS** **MISC APPLICATION NO E1694 OF 2025** **J.W.WAMBUA &COMPANY ADVOCATES …………………. APPLICANT** **-VERSUS-** **AFRICA MERCHANT ASSURANCE COMPANY LTD ………RESPONDENT** **ARISING FROM** **REPUBLIC OF KENYA** **IN THE CHIEF MAGISTRATES COURT AT NAIROBI** **MILIMANI COMMERCIAL COURTS** **CIVIL SUIT NO 4058 OF 2016** **MIRIAM WAMBUI WANYOIKE …………………………….…. PLAINTIFF** **-VERSUS -** **ONYINKWA JACKSON ……………………………….……1ST DEFENDANT** **PAUL ONDERI …………………………………….…….…..2ND DEFENDANT** **RULING AND REASONS FOR TAXATION ON THE APPLICANT’S ADVOCATE – CLIENT BILL OF COSTS DATED 28TH OCTOBER 2025** **Introduction** The Applicant filed an Advocate-Client Bill of Costs dated 28th October ,2025 urging the Taxing Officer to tax the same at **Kshs.300,990.00** The Bill of Costs relates to legal fees for representing the Respondent in **CIVIL SUIT NO 4058 OF 2016** in which the Applicant herein represented the Respondent. Although the parties engaged in negotiations, they did not reach a settlement. The Respondent did not file a response to the Bill of Costs, rendering the Bill unopposed. Nevertheless, the court remains under a duty to scrutinize the Bill carefully to ensure that it is properly drawn and that the costs claimed are in accordance with the applicable law and scale. **The Law** I have carefully considered the Bill of Costs filed by the Applicant herein. This is a matter the Applicant was instructed in the year 2016 and hence the applicable **Advocates Remuneration (Amendment) Order** is that of **2014.** **Item No.1 – Instruction Fees** The Applicant seeks **Kshs.138,382.80** **The Law** The Applicable law is Schedule 7 of the Advocates (Remuneration) (Amendment) No. 2 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 as per the Pleadings is **Kshs.1,735,311.80** The higher scale shall be applied as the matter was defended. This item should therefore be taxed at **Kshs.120,000.00. (Kshs.18,382.80)** is therefore taxed off. **Item No.2 -24** -These items relate to attendances, service and filing. They are reasonably drawn to scale and I tax them as drawn **Conclusion A** Total …………………………….…..…..............................Kshs.156,500.00 Add ½ …………………………………………………………Kshs.78,250.00 Add VAT 16% ………………………….……….……...…..…Kshs.37,560.00 **Total ……………………………………………….……..….Kshs.272,310.00** **Conclusion B** Based on the foregoing therefore, the Advocate-Client Bill of Costs dated 28th October,2025 is taxed at **Kshs.272,310.00** ***(Kenya Shillings two hundred and seventy thousand three hundred and ten )*** A total sum of ***(Kshs.28,680.00) (Kenya Shillings twenty eight thousand six hundred and eighty )*** is hereby taxed off from the entire Bill. 14 Days Right to file a Reference. **\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_** **L.A. MUMASSABBA** **PRINCIPAL DEPUTY REGISTRAR** **30.6.2026** **RULING DATED, READ, SIGNED AND DELIVERED VIRTUALLY AT NAIROBI VIA MICROSOFT TEAMS PLATFORM THIS 30TH DAY OF JUNE ,2026** **In the Presence of:** M/s Karanja for the Applicant. Respondent:Absent Court Assistant: Phoebe