[2025] KEELC 5052 (KLR)
The court found that the certificate of taxation issued on 30th January, 2024 was final and unchallenged, entitling the applicant to judgment for the taxed amount. However, the court held that interest at 14% per annum under Rule 7 of the Advocates Remuneration Order is only available if the claim for interest was...
Source-derived case information.
- Citation
- [2025] KEELC 5052 (KLR)
- Parties
- Applicant: Kinyanjui Njuguna & Company Advocates; Respondent: Board of Trustees (National Social Security Fund)
- Court
- Environment and Land Court
- Court Station
- Environment and Land Court at Nairobi
- Jurisdiction
- Kenya
- Case Number
- Environment & Land Miscellaneous Case E028 of 2023
- Procedural Posture
- Miscellaneous Application / Ruling on Notice of Motion for Judgment on Taxed Costs
- Outcome
- Application allowed in part; judgment entered for the applicant for Kshs. 504,216 as per the certificate of taxation; interest denied; costs of the application awarded to the applicant.
- Judges
- CG Mbogo
- Legal Topics
- Advocate Remuneration, Taxation of Costs, Interest on Costs, Certificate of Taxation
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Kinyanjui Njuguna & Company Advocates
Applicant
Board of Trustees (National Social Security Fund)
Respondent
Procedural Posture
Miscellaneous Application / Ruling on Notice of Motion for Judgment on Taxed Costs
Legal Issues
- 1 Whether the court should enter judgment for the applicant for Kshs. 504,216 as per the certificate of taxation.
- 2 Whether the applicant is entitled to interest at 14% per annum from 11/2/2019 until payment in full under Rule 7 of the Advocates Remuneration Order.
- 3 Whether the applicant is entitled to costs of the application.
Ratio Decidendi
The court found that the certificate of taxation issued on 30th January, 2024 was final and unchallenged, entitling the applicant to judgment for the taxed amount. However, the court held that interest at 14% per annum under Rule 7 of the Advocates Remuneration Order is only available if the claim for interest was raised in the bill delivered to the client before payment or tender in full. Since the applicant did not demand interest in the fee note sent to the respondent, it forfeited the right to claim such interest. The court therefore declined to award interest but granted judgment for the taxed amount and awarded costs of the application to the applicant.
Court Disposition
Application allowed in part; judgment entered for the applicant for Kshs. 504,216 as per the certificate of taxation; interest denied; costs of the application awarded to the applicant.
Orders
- Judgment/decree is entered for Kshs. 504,216 as per the certificate of taxation issued on 30th January, 2024.
- The applicant is awarded costs of this application.
Full Case Text
Judgment text and source record
27 paragraphs
Kinyanjui Njuguna & Company Advocates v Board of Trustees (National Social Security Fund) (Environment & Land Miscellaneous Case E028 of 2023) [2025] KEELC 5052 (KLR) (8 July 2025) (Ruling)
Neutral citation: [2025] KEELC 5052 (KLR)
Republic of Kenya
In the Environment and Land Court at Nairobi
Environment & Land Miscellaneous Case E028 of 2023
CG Mbogo, J
July 8, 2025
Between
Kinyanjui Njuguna & Company Advocates
Advocate
and
Board of Trustees (National Social Security Fund)
Client
Ruling
1. Before me is the notice of motion dated 22nd April, 2024 filed by the advocate/ applicant, and it is expressed to be brought under Order 51 Rule 1 of the Civil Procedure Rules, Sections 48 and 52 of the Advocates Act, and Rule 7 of the Advocates (Remuneration) Order, 2014 seeking the following orders:-1. That judgment/decree be entered for Kshs. 504,216/- as per the certificate of taxation herein.2. That interest be provided for at 14% per annum from 11/2/2019 until payment in full as provided under the Rule 7 of Advocate Remuneration Order, 2014. 3.That the cost of the application be awarded to the application.
2. The application is premised on the grounds on its face. The application is supported by the affidavit of Kinyanjui Theuri, the learned counsel for the advocate/applicant sworn on even date. The advocate/applicant deposed that the certificate of taxation has been drawn, signed and issued. However, the client/respondent has continually failed to pay legal fees duly earned despite demand and notice. Further, it was deposed that an advocate is entitled to fees duly earned in the course of service in line with the Advocates Remuneration Order.
3. The advocate/applicant deposed that the taxed fees are not disputed, and that it is entitled to the judgment and interest thereof at 14% per annum.
4. The client/respondent filed its grounds of opposition dated 25th February, 2025 challenging the application on the following grounds:-1. The prayer for interest is unsupported and contrary to law.2. The annexures referred in the applicant’s supporting affidavit are not annexed and therefore the application is unsupported.3. The application is misconceived, bad in law and has no merit.
5. The application was canvassed by way of written submissions. The advocate/applicant filed its written submissions dated 30th May, 2025 where they raised two issues for determination as follows: -a.Whether this honourable court should enter judgment/decree in favour of the applicant for Kshs. 504,216/-.b.Whether the applicant herein is entitled to interest on the sum so awarded in the judgment/decree.
6. On the first issue, it was submitted that the certificate of taxation has never been set aside and the same is valid, and unchallenged. Reliance was placed in the case of Amondi & Co. Advocates v County Government of Kisumu [2021] eKLR.
7. On the second issue, the advocate/applicant submitted that it is entitled to interest on the award of the taxing master at 14% per annum as provided under Rule 7 of the Advocates Remuneration Order, and that the same should not necessarily be expressly stated in the certificate of taxation. The advocate/ applicant submitted that the interest rates became payable 30 days from the date upon which the bill was served. In support thereof, the advocate/applicant relied on the case of Okong’o Wandago & Company Advocates v County Government of Migori [2021] eKLR.
8. The client/respondent filed its written submissions dated 27th June, 2025. The client/respondent submitted that the prayer for interests and costs were not raised before filing the Bill of Costs, and that there is no evidence to show when the Bill of Costs was served. They submitted that the claim for interest is unsupported and not merited. The client/respondent relied on the cases of B McRonald & Associates Advocates v FCC [2021] eKLR, Machira & Co. Advocates v Arthur K. Magugu & Another [2019] eKLR, Sophie Chirchir T/A Cherono Chirchir & Co. Advocates v Africa Merchant Assurance Co. Ltd Misc. Application No. 227 of 2019, and Kinyanjui Njuguna & Co. Advocates v Board of Trustees National Social Security Fund (Miscellaneous Application E438 of 2022) [2024] KEHC 7847 (KLR) (Commercial and Tax) (24 June 2024) (Ruling).
9. I have considered the application, the grounds of opposition, and the written submissions filed. It is not in dispute that the certificate of taxation issued on 30th January, 2024 is final, and the disputed issue arises out of the interests claimed by the advocate/applicant.
10. Rule 7 of the Advocates Remuneration Order provides:-“An advocate may charge interest at 14% per annum on his disbursements and costs, whether by scale or otherwise, from the expiration of one month from the delivery of his bill to the client, providing such claim for interest is raised before the amount of the bill has been paid or tendered in full.”
11. From the above, it is clear that interest can be charged by an advocate of its claim for disbursements and costs from the expiration of one month from the date of his delivery of its bill to its client. This interest is distinguishable from the interest that this court can award. In support thereof, the advocate/ applicant annexed a copy of the certificate of taxation, and the fee note dated 14th February, 2019. The fee note raised and sent to the client/respondent did not demand for interest thereon. Having not raised this claim, the advocate/applicant forfeited his interest to claim thereafter interest pursuant to Rule 7. This court cannot thus award interest at 14% per annum.
12. Having said the above, I find merit in the notice of motion dated 22nd April, 2024 and I proceed to grant the following orders:-i.That judgment/decree is hereby entered for Kshs. 504,216/- as per the certificate of taxation issued on 30th January, 2024. ii.The advocate/ applicant is awarded costs of this application.Orders accordingly.
DATED, SIGNED & DELIVERED VIRTUALLY THIS 8TH DAY OF JULY, 2025. HON. MBOGO C.G.JUDGE08/07/2025. In the presence of:Mr. Benson Agunga - Court assistantMs. Nafula for the Advocate/ApplicantMr. Muuo for the Respondent/Client