https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/10855

https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/10855

The Application could not succeed because the Applicant had not first obtained the taxing officer’s reasons on the challenged items through the Rule 11 procedure, making it impossible for the court to determine whether an error in principle was committed. The preliminary objection therefore disclosed a valid point...

Source-derived case information.

Citation
[2026] KEHC 10855 (KLR)
Parties
Client/applicant: Lily Palm Limited; Advocate/respondent: Ochoki & Ochoki Associates Advocates
Court
High Court
Jurisdiction
Kenya
Case Number
Miscellaneous Application E010 of 2025
Procedural Posture
Miscellaneous Application / Reference From Taxation / Ruling on Preliminary Objection and Application to Set Aside Taxation Ruling
Outcome
Application dismissed with costs to the Respondent
Judges
["M Thande"]
Legal Topics
Reference Against Taxation, Rule 11 of the Advocates (remuneration) Order, Preliminary Objection, Jurisdiction to Tax Bill of Costs, Remuneration Agreement Under Section 45 of the Advocates Act, Extension of Time, Reasons for Taxation
Source Language
en
Advocates’ Remuneration Civil Procedure Taxation of Costs Reference Against Taxation Rule 11 of the Advocates (remuneration) Order Preliminary Objection Jurisdiction to Tax Bill of Costs Remuneration Agreement Under Section 45 of the Advocates Act +2 more

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Parties

Lily Palm Limited

Client/applicant

Ochoki & Ochoki Associates Advocates

Advocate/respondent

Procedural Posture

Miscellaneous Application / Reference From Taxation / Ruling on Preliminary Objection and Application to Set Aside Taxation Ruling

  1. 1 Whether the reference was incompetent for failure to comply with Rule 11 of the Advocates (Remuneration) Order
  2. 2 Whether the court had jurisdiction to tax the advocate’s bill in light of an alleged remuneration agreement under section 45 of the Advocates Act
  3. 3 Whether the taxing officer’s ruling could be set aside without written reasons on the challenged items

Ratio Decidendi

The Application could not succeed because the Applicant had not first obtained the taxing officer’s reasons on the challenged items through the Rule 11 procedure, making it impossible for the court to determine whether an error in principle was committed. The preliminary objection therefore disclosed a valid point of law, and the reference was dismissed.

Court Disposition

Application dismissed with costs to the Respondent

Orders

  • The Application dated 6 February 2025 is dismissed.
  • Costs of the Application are awarded to the Respondent.