https://new.kenyalaw.org/akn/ke/judgment/kehc-dr/2026/6
The bill was unopposed, but the court was still bound to scrutinize it. The applicable remuneration order was the 2014 amendment order because the instructions were issued in 2017. The subject matter value was ascertainable from the pleadings at Kshs.619,190.00, so instruction fees had to be assessed from that...
Source-derived case information.
- Citation
- [2026] KEHC-DR 6 (KLR)
- Parties
- Applicant: J.W.Wambua & Company Advocates; Respondent: Africa Merchant Assurance Company Ltd
- Court
- High Court (DR)
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E1697 of 2025
- Procedural Posture
- Advocate Client Bill of Costs Taxation / Ruling on Taxation
- Outcome
- Bill of costs taxed at Kshs.204,276.00; Kshs.52,200.00 taxed off.
- Judges
- ["LA Mumassabba"]
- Legal Topics
- Taxation of Advocate Client Bill of Costs, Instruction Fees, Applicable Remuneration Order, Unopposed Bill of Costs, Reference Period
- 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 proper instruction fee for the advocate-client bill of costs.
- 2 What remuneration order applies.
- 3 Whether the unopposed bill should be taxed as drawn or adjusted.
Ratio Decidendi
The bill was unopposed, but the court was still bound to scrutinize it. The applicable remuneration order was the 2014 amendment order because the instructions were issued in 2017. The subject matter value was ascertainable from the pleadings at Kshs.619,190.00, so instruction fees had to be assessed from that value. The court reduced the instruction fee from Kshs.120,000.00 to Kshs.90,000.00 and allowed the remaining items as drawn, resulting in a taxed amount of Kshs.204,276.00.
Court Disposition
Bill of costs taxed at Kshs.204,276.00; Kshs.52,200.00 taxed off.
Orders
- Instruction fee taxed at Kshs.90,000.00.
- Items 2 to 16 allowed as drawn.
Full Case Text
Judgment text and source record
1 paragraphs
Advocates v Africa Merchant Assurance Company Ltd (Miscellaneous Application E1697 of 2025) [2026] KEHC-DR 6 (KLR) (30 June 2026) (Ruling) Neutral citation: [2026] KEHC-DR 6 (KLR) Republic of Kenya In the High Court at Nairobi Milimani Commercial Courts (DR) Miscellaneous Application E1697 of 2025 LA Mumassabba, PDR June 30, 2026 Between J.W.Wambua &Company Advocates Applicant and Africa Merchant Assurance Company Ltd Respondent (Arising From Chief Magistrates Court At Nairobi Milimani Commercial Courts Civil Suit No 3672 Of 2015 John Njoroge Thuri v Peter Kihanya & 2 others) 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.256,476.00 The Bill of Costs relates to legal fees for representing the Respondent in CIVIL SUIT NO 3672 OF 2015 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 2017 and hence the applicable Advocates Remuneration (Amendment) Order is that of 2014. 4.Item No.1 – Instruction FeesThe Applicant seeks Kshs.120,000.00 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.619,190.00 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. 8.Item No.2 -16-These items relate to attendances, service and filing. They are reasonably drawn to scale and I tax them as drawnConclusion ATotal …………………………….…..…..............................Kshs.117,400.00Add ½ …………………………………………………………Kshs.58,700.00Add VAT 16% ………………………….……….……...…..…Kshs.28,170.00Total ……………………………………………….……..….Kshs.204,276.00Conclusion BBased on the foregoing therefore, the Advocate-Client Bill of Costs dated 28th October,2025 is taxed at Kshs.204,276.00 (Kenya Shillings two hundred and four thousand ,two hundred and seventy six) 9.A total sum of (Kshs.52,200.00) (Kenya Shillings fifty two thousand two hundred ) is hereby taxed off from the entire Bill. 10.14 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