[2025] KEHC 3770 (KLR)

[2025] KEHC 3770 (KLR)

The court found that the taxing master erred by relying on a unilateral and unsubstantiated valuation of the estate assets, as there was no documentary evidence (such as CR12s or land searches) proving the deceased's ownership of the properties in question. The valuation was based solely on the Will and client...

Source-derived case information.

Citation
[2025] KEHC 3770 (KLR)
Parties
Applicant: Priscah Wanjiku Kimanga; Applicant: Stephen Maina Kimanga; Respondent: Jane Wamaitha Kimanga; Respondent: Alice Wanjiku Mwangi; Respondent: Mary Waithera Kimanga; Interested Party: Gerald Irungu; Interested Party: Alice Wanjiru
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Succession Cause 1728 of 2000
Procedural Posture
Succession Cause / Reference Against Taxation of Bill of Costs
Outcome
Reference allowed; taxation set aside; bill to be retaxed by a different taxing master; outcome to await related succession cause.
Judges
HK Chemitei
Legal Topics
Probate and Administration, Taxation of Costs, Valuation of Estate Assets, Will Contestation
Source Language
en
Family and Children Civil Procedure Probate and Administration Taxation of Costs Valuation of Estate Assets Will Contestation

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Parties

Priscah Wanjiku Kimanga

Applicant

Stephen Maina Kimanga

Applicant

Jane Wamaitha Kimanga

Respondent

Alice Wanjiku Mwangi

Respondent

Mary Waithera Kimanga

Respondent

Gerald Irungu

Interested Party

Alice Wanjiru

Interested Party

Procedural Posture

Succession Cause / Reference Against Taxation of Bill of Costs

  1. 1 Whether the taxing master erred in relying on a unilateral valuation of estate properties without sufficient evidence of ownership.
  2. 2 Whether the bill of costs should be set aside or retaxed item by item by a different taxing master.
  3. 3 Whether the outcome of the bill of costs should await the determination of Succession Cause No. E1445 of 2020.

Ratio Decidendi

The court found that the taxing master erred by relying on a unilateral and unsubstantiated valuation of the estate assets, as there was no documentary evidence (such as CR12s or land searches) proving the deceased's ownership of the properties in question. The valuation was based solely on the Will and client instructions, without independent verification. The court held that the bill of costs should have been taxed item by item, with each asset's ownership and value properly established. Furthermore, since a related succession cause (E1445 of 2020) is pending and will determine the actual beneficiaries and assets, the outcome of the taxation should await its resolution. The court set...

Court Disposition

Reference allowed; taxation set aside; bill to be retaxed by a different taxing master; outcome to await related succession cause.

Orders

  • The ruling of the taxing master dated 16th May 2023 and all consequential orders are set aside.
  • The bill of costs dated 20th December 2021 shall be retaxed afresh by another taxing master other than Hon. Lessotia Saitabau.