https://new.kenyalaw.org/akn/ke/judgment/kehc-dr/2026/3
The bill was unopposed, but the court was still obliged to scrutinize it. Applying Schedule 7 of the Advocates (Remuneration) (Amendment) No. 2 Order, 2014 and the principle in Joreth Limited v Kigano & Associates, the value of the subject matter was taken from the pleadings at Kshs.1,911,519.00. The instruction fee...
Source-derived case information.
- Citation
- [2026] KEHC-DR 3 (KLR)
- Parties
- Applicant: J.W.WAMBUA & COMPANY ADVOCATES; Respondent: AFRICA MERCHANT ASSURANCE COMPANY LTD
- Court
- High Court (DR)
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E1695 of 2025
- Procedural Posture
- Advocate Client Bill of Costs Taxation / Ruling on Taxation
- Outcome
- Bill of costs partially allowed and taxed down
- Judges
- ["LA Mumassabba"]
- Legal Topics
- Advocate Client Bill of Costs, Instruction Fees, Taxation of Costs, Value of Subject Matter, VAT on Taxed Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
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 proper instruction fee for the advocate-client bill of costs
- 2 Whether the unopposed bill still required scrutiny by the taxing officer
- 3 How the value of the subject matter should be determined for taxation
Ratio Decidendi
The bill was unopposed, but the court was still obliged to scrutinize it. Applying Schedule 7 of the Advocates (Remuneration) (Amendment) No. 2 Order, 2014 and the principle in Joreth Limited v Kigano & Associates, the value of the subject matter was taken from the pleadings at Kshs.1,911,519.00. The instruction fee was accordingly reduced to Kshs.120,000.00, while the remaining items were allowed as drawn, producing a taxed amount of Kshs.257,694.00.
Court Disposition
Bill of costs partially allowed and taxed down
Orders
- Advocate-Client Bill of Costs dated 28 October 2025 taxed at Kshs.257,694.00
- Kshs.39,651.00 taxed off from the bill
Full Case Text
Judgment text and source record
1 paragraphs
Kamau & another ((Suing as the administrator of the estate of Kenneth Kumuru Kamau (deceased)) v Onderi & another (Miscellaneous Application E1695 of 2025) [2026] KEHC-DR 3 (KLR) (30 June 2026) (Ruling) Neutral citation: [2026] KEHC-DR 3 (KLR) Republic of Kenya In the High Court at Nairobi Milimani Commercial Courts (DR) Miscellaneous Application E1695 of 2025 LA Mumassabba, PDR June 30, 2026 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 6831 OF 2016 Between Kevin Muriithi Kamau 1st Plaintiff Lydia Gatwiri 2nd Plaintiff (Suing as the administrator of the estate of Kenneth Kumuru Kamau (deceased) and Paul Onderi 1st Defendant Oren Kagai Kahurani 2nd Defendant (Ruling and Reasons For Taxation on the Applicant’s Advocate – Client Bill Of Costs Dated 28th October 2025) Ruling Introduction 1.The Applicant filed an Advocate-Client Bill of Costs dated 28th October ,2025 urging the Taxing Officer to tax the same at Kshs.297,345.00 The Bill of Costs relates to legal fees for representing the Respondent in Civil Suit No 6831 of 2016 in which the Applicant herein represented the Respondent. 2.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 3.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 4.The Applicant seeks Kshs.142,788.00 The Law 5.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.” 6.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. 7.In the instant case, the value of the subject matter as per the Pleadings is Kshs.1,911,519.00 The higher scale shall be applied as the matter was defended. This item should therefore be taxed at Kshs.120,000.00. Kshs.22,788.00 .00 is therefore taxed off. Item No.2 -16 8.These items relate to attendances, service and filing. They are reasonably drawn to scale and I tax them as drawn Conclusion A 9.Total ……………………………………………………………Kshs.148,100.00Add ½ ………………………………………………………………Kshs.74,050.00Add VAT 16% ………………………………………………Kshs.35,544.00Total ………………………………………………………… Kshs.257,694.00 Conclusion B 10.Based on the foregoing therefore, the Advocate-Client Bill of Costs dated 28th October,2025 is taxed at Kshs.257,694.00 (Kenya Shillings two hundred and fifty seven thousand ,six hundred and ninety four) 11.A total sum of (Kshs.39,651.00) (Kenya Shillings thirty nine thousand six hundred and fifty one ) is hereby taxed off from the entire Bill. 12.14 Days Right to file a Reference. L.A. MUMASSABBAPRINCIPAL DEPUTY REGISTRAR30.6.2026RULING DATED, READ, SIGNED AND DELIVERED VIRTUALLY AT NAIROBI VIA MICROSOFT TEAMS PLATFORM THIS 30TH DAY OF JUNE ,2026In the Presence of:M/s Karanja for the Applicant.Respondent:AbsentCourt Assistant: Phoebe