https://new.kenyalaw.org/akn/ke/judgment/kehc-dr/2026/2
The matter was instructed in 2016, so the 2014 Advocates Remuneration Order applied. The subject matter value was ascertainable from the pleadings, so instruction fees were to be based on that value under Schedule 7 and Joreth. On that basis, the claimed instruction fee of Kshs.120,000.00 was reduced to...
Source-derived case information.
- Citation
- [2026] KEHC-DR 2 (KLR)
- Parties
- Applicant: J.W. Wambua & Company Advocates; Respondent: Africa Merchant Assurance Company Ltd
- Court
- High Court (DR)
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E1692 of 2025
- Procedural Posture
- Advocate Client Bill of Costs Taxation / Ruling on Taxation
- Outcome
- Bill of costs taxed at Kshs.194,532.00
- Judges
- ["LA Mumassabba"]
- Legal Topics
- Taxation of Advocate Client Bill of Costs, Instruction Fees, Applicable Remuneration Order, Unopposed Bill of Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
J.W. Wambua & Company Advocates
Applicant
Africa Merchant Assurance Company Ltd
Respondent
Procedural Posture
Advocate Client Bill of Costs Taxation / Ruling on Taxation
Legal Issues
- 1 What is the applicable Advocates Remuneration Order for a matter instructed in 2016?
- 2 How should instruction fees be assessed where the value of the subject matter is ascertainable from the pleadings?
- 3 Whether the unopposed bill should nevertheless be scrutinized and taxed according to law.
Ratio Decidendi
The matter was instructed in 2016, so the 2014 Advocates Remuneration Order applied. The subject matter value was ascertainable from the pleadings, so instruction fees were to be based on that value under Schedule 7 and Joreth. On that basis, the claimed instruction fee of Kshs.120,000.00 was reduced to Kshs.90,000.00, while the remaining items were taxed as drawn, yielding a final taxed sum of Kshs.194,532.00.
Court Disposition
Bill of costs taxed at Kshs.194,532.00
Orders
- Item No. 1 instruction fees taxed at Kshs.90,000.00; Kshs.30,000.00 taxed off.
- Items No. 2 to 14 taxed as drawn.
Full Case Text
Judgment text and source record
1 paragraphs
 **REPUBLIC OF KENYA** **IN THE HIGH COURT OF KENYA AT NAIROBI** **MILIMANI COMMERCIAL COURTS** **MISC APPLICATION NO E1692 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 5657 OF 2016** **SUPER MANUFACTURES LTD ………………………………….…. PLAINTIFF** **-VERSUS -** **JAPHETH NYAKUNDI ………………………………….……1ST DEFENDANT** **JOSPHAT NYAKUNDI ………………………………….…..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.246,732.00.00** The Bill of Costs relates to legal fees for representing the Respondent in **CIVIL SUIT NO 5657 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.120,000.00**. **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.725,9170.00** The higher scale shall be applied as the matter was defended. This item should therefore be taxed at **Kshs.90,000.00. Kshs.30,000.00 is therefore taxed off)** **Item No.2 -14** -These items relate to attendances, service and filing. They are reasonably drawn to scale and I tax them as drawn **Conclusion A** Total …………………………….…..…..............................Kshs.111,800.00 Add ½ …………………………………………………………Kshs.55,900.00 Add VAT 16% ………………………….……….……...…..…Kshs.26,832.00 **Total ……………………………………………….……..….Kshs.194,532.00** **Conclusion B** Based on the foregoing therefore, the Advocate-Client Bill of Costs dated 28th October,2025 is taxed at **Kshs.194,532.00** ***(Kenya Shillings one hundred and ninety-four thousand, five hundred and thirty two)*** A total sum of ***(Kshs.52,200.00) (Kenya Shillings fifty two thousand two hundred )*** 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