[2025] KEHC 5182 (KLR)
The court found that the Certificate of Taxation issued on 7th November, 2023 for Kshs.176,100/- was uncontested, as the Appellant had not filed any reference, objection, or appeal against it. In accordance with established legal principles, the court held that no further action was required except to enter judgment...
Source-derived case information.
- Citation
- [2025] KEHC 5182 (KLR)
- Parties
- Appellant: David Kimani Kiriro; Respondent: EW (Minor Suing Thru Her Father and Next Friend GK)
- Court
- High Court
- Court Station
- High Court at Kiambu
- Jurisdiction
- Kenya
- Case Number
- Civil Appeal 124 of 2018
- Procedural Posture
- Civil Appeal / Judgment
- Outcome
- Application partially allowed.
- Judges
- A Mshila
- Legal Topics
- Taxation of Costs, Certificate of Taxation, Entry of Judgment, Interest on Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
David Kimani Kiriro
Appellant
EW (Minor Suing Thru Her Father and Next Friend GK)
Respondent
Procedural Posture
Civil Appeal / Judgment
Legal Issues
- 1 Whether judgment should be entered for the Respondent as per the Certificate of Taxation issued on 7th November, 2023.
- 2 Whether interest is applicable and payable on the taxed costs.
Ratio Decidendi
The court found that the Certificate of Taxation issued on 7th November, 2023 for Kshs.176,100/- was uncontested, as the Appellant had not filed any reference, objection, or appeal against it. In accordance with established legal principles, the court held that no further action was required except to enter judgment for the taxed sum. However, the court declined to award interest on the costs, as there was no evidence that a claim for interest had been raised prior to the application, specifically noting its absence in the demand letter. Each party was ordered to bear their own costs for the application.
Court Disposition
Application partially allowed.
Orders
- The Certificate of Taxation issued on 7th November, 2023 in the sum of Kshs.176,100/- is adopted as a Judgment of this Court.
- There shall be no order as to interest.
Full Case Text
Judgment text and source record
26 paragraphs
Kiriro v EW (Minor Suing Thru Her Father and Next Friend GK) (Civil Appeal 124 of 2018) [2025] KEHC 5182 (KLR) (21 March 2025) (Judgment)
Neutral citation: [2025] KEHC 5182 (KLR)
Republic of Kenya
In the High Court at Kiambu
Civil Appeal 124 of 2018
A Mshila, J
March 21, 2025
Between
David Kimani Kiriro
Appellant
and
EW (Minor Suing Thru Her Father and Next Friend GK)
Respondent
Judgment
Background 1. The Application is a Notice of Motion dated 29th January, 2024 brought under Sections 1A, 1B and 3A of the Civil Procedure Act, Order 22 of the Civil Procedure Rules and all other enabling provisions of the law; the Applicant seeks for orders that;a.The Certificate of Costs issued to the Respondent be converted into a Judgment of this Court and judgment be entered in favour of the Respondent for the sum of Kshs.176,100/-b.Interest on the sum of Kshs.176,100/- at the rate of 14%;c.Costs of this Application be awarded to the Respondent.
2. The Application was premised on the grounds on the face of the application and supported by the sworn Affidavit of Geoffrey Kiambati who stated that the Party and Party Bill of Costs lodged on 18th July, 2022 was taxed and allowed in the sum of Kshs.176,100/- and a Certificate of Taxation issued on 7th November, 2023.
3. The decision of the Taxing Officer delivered has not been reviewed and/or set aside. The Appellant has not objected to the taxation, neither did he file a reference against the Certificate of Taxation and has not settled the amount thereof despite being notified.
Issues For Determination 4. After considering the Application the court has framed the following issues for determination:a.Whether judgment should be entered for the Applicant/Respondent as per Certificate of Taxation herein issued on 7th November, 2023. b.Whether interest is applicable thereon;
Analysis Whether judgment should be entered for the Respondent/Applicant as per Certificate of Taxation herein dated 7th November, 2023; 7. In determining whether the court should adopt the amount on the Certificate of Taxation as the judgment of the court it should be satisfied that the certificate of taxation has not been set aside.
8. Reference is made to the case of Lubulellah & Associates Advocates Vs N. K. Brothers Limited (2014) eKLR where the court observed that:-“The law is very clear that once a taxing master has taxed the costs, issued a Certificate of Costs and there is no reference against his ruling or there has been a ruling and a determination made and not set aside and/or altered, no other action would be required from the court save to enter judgment. An applicant is not required to file suit for the recovery of costs. The certificate of costs is final as to the amounts of the costs and the court would be quite in order to enter judgment in favour of the Applicant against the Respondent herein for the taxed sum indicated in the Certificate of Taxation that was issued on 25th November 2012. ”
7. From perusal of the court record this court is satisfied that the Ruling is uncontested as the Appellant has not moved any court by way of filing a Reference against the ruling nor has the Ruling been set aside, altered, varied and / or reviewed, nor has any appeal been filed.
8. Therefore, no other action is required from this court save to enter judgment as prayed in favour of the Respondent.
Whether interest is applicable thereon and payable 7. The Applicant seeks the court to grant interest thereon at 14% per annum until payment in full. The claim for interest must be raised for it to start to accrue. After careful perusal of the court record nowhere is there a claim for interest raised in the Demand Letter dated 9th November, 2023.
8. The Applicant is found to have failed to furnish proof that it had raised the claim for interest with the Appellant beforehand therefore the prayer for interest to start accruing on the costs is found to be devoid of merit and is therefore disallowed.
Findings And Determination 7. In the light of the foregoing this court makes the following findings and determinations;i.The Application dated 29th January, 2024 is found to be partially meritorious;ii.The Certificate of Taxation issued on 7th November, 2023 in the sum of Kshs.176,100/- is hereby adopted as a Judgment of this Court.iii.There shall be no order as to interest.iv.Each party to bear their own costs of this application.Orders Accordingly.
DATED, SIGNED AND DELIVERED VIA TEAMS AT KIAMBU THIS 21stDAY OF MARCH, 2025. A. MSHILAJUDGEIn the presence of;Sanja – Court AssistantN/A- For the ApplicantMuindi – for the Respondent