https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/10007

**REPUBLIC OF KENYA** **IN THE HIGH COURT AT NAIROBI** **COMMERCIAL & TAX DIVISION** **MILIMANI LAW COURTS** **HCCC 491 OF 2013** **GEOFFREY KIPKOECH (Suing as the Administrator ad litem of the Estate of JOHN KIPKEMBOI KILEI (DECEASED)...... .............................................................PLAINTIFF** **VERSUS** **INSURANCE REGULATORY AUTHORITY..........................................1ST DEFENDANT** **SAMMY M. MAKOVE..................................................2ND DEFENDANT/ APPLICANT** **HELLEN ACHIENG OLIMA.................................................................3RD DEFENDANT** **RULING** 1. The 2nd defendant/ applicant filed the notice of motion dated 2.2.2023, under **Section 51(2) of the Advocates Act**seeking: - 2. **the adoption of the certificate of costs issued herein in the sum of Kshs. 151,154,487.83/- as a judgment and decree of this court;** 3. **interest at 14% per annum on the decretal amount from the ruling date until payment in full; and** 4. **costs of the application and the taxation process.** 5. The application is supported by the affidavit sworn by **Ezekiel Muyua Njagi, Advocate** on 2.2.2023. The grounds are as follows: 1. **The 2nd defendant/ applicant was represented by Messrs Rachier & Amolo Advocates following the plaint filed against him for damages of the total sum of Kshs 12,025,289,826/-** 2. **the suit was struck out with costs to the defendant in the ruling on record delivered by the late Hon. Majanja J. on 13th August 2021.** 3. **the 2nd defendant filed a bill of costs thereto on 12.1.2022.** 4. **the costs were taxed and allowed on 12.1.2022 at Kshs. 151,154,487.83 and a certificate of costs issued thereafter.** 5. **the certificate of cost has neither been set aside nor otherwise altered by the court by way of review or reference on taxation.** **Analysis and Determination** 1. The issue for determination is whether judgment should be entered for the applicant against the respondent in terms of the certificate of costs dated 27.1.2023. 2. **Order 21 Rule 9 (1) (d) of the Civil Procedure Rules provides that (1) Where the amount of costs has been—(d) taxed by the court, the amount of costs may be stated in the decree or order.** 3. Sub rule (2) states that **(2) In all other cases, and where the costs have not in fact been stated in the decree or order in accordance with subrule (1), after the amount of the costs has been taxed or otherwise ascertained, it shall be stated in a separate certificate to be signed by the taxing officer, or, in a subordinate court, by the magistrate.** 4. **The court is guided by above provisions, the Advocates Act and the Advocates (Remuneration) Order on matters of costs.** 5. In this matter, the plaintiff/ respondent’s suit was struck out with costs. The 2nd defendant filed its bill of costs which was taxed at Kshs. 151,154,487.83/-. 6. The bill of costs dated 12.1.2022 is on record. The applicant exhibited copies of the taxation ruling dated 11.8.2022 and the certificate of taxation dated 27.1.2023. 7. The applicant filed an affidavit of service in respect of the application sworn on 23.4.2024. Despite service, there was no response or reference by the plaintiff. 8. The certificate of the taxing officer has not been set aside or altered by the court, therefore, final as to the amount of costs. 9. I do note, however, that the costs awarded were a colossal sum of money and similar amount is claimed by each of the defendants. It is strange that the administrator of the estate of the deceased as well as their legal counsel are silent. 10. Some courts have taken the view that, where a certificate of costs has not been reversed, altered or reviewed, ‘*no other action would be required from the court save to enter judgment.***’ Lubulellah & Associates Advocates v N K Brothers Limited [2014] eKLR.** Except, I should add that peculiar extenuating or fundamental omissions have their place. 11. Guided by the above, I find that the prayer seeking entry of judgment in terms of the certificate of costs is merited. **Of interest** 1. The court or judge may give interest on costs at any rate not exceeding fourteen per cent per annum, and such interest shall be added to the costs and shall be recoverable as such. **Section 27 of the Civil Procedure Act.** 2. The applicant filed an affidavit of service sworn on 23.3.2022 to the effect that the bill of costs was served on 16.3.2022. 3. The costs have not been paid. Thus, the applicant is entitled to the interest from the ruling date as sought. **Disposal** 1. In conclusion, the 2nd defendant’s application dated 2.2.2023 is allowed, in the following terms: - 2. **Judgment is entered in favour of the 2nd defendant/ applicant against the respondent for Kshs.** **151,154,487.83/-** **in terms of the Certificate of Taxation dated 27.1.2023, together with interest at 14% per annum from the ruling date of 11.8.2022 until payment in full.** 3. **Costs of the taxation proceedings and the application are awarded to the 2nd defendant/ applicant.** **Dated, signed and delivered through Microsoft Teams online application this 9th day of July, 2026** **-----------------** **F. Gikonyo M** **Judge** **In the presence of: -** Mungai for Manyara for plaintiff Amino for Applicant CA – Ivan/Aggrey