https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/10825
The High Court lacked jurisdiction to entertain the motions because the underlying dispute and the taxation reference arose from an Environment and Land Court matter; prior directions had expressly required any further reference from the second taxation to be heard in the ELC, and those directions had not been set...
Source-derived case information.
- Citation
- [2026] KEHC 10825 (KLR)
- Parties
- Applicant: Magnum Properties Limited; Respondent: Omulele & Tollo Advocates
- Court
- High Court
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application 590 of 2014
- Procedural Posture
- Civil Miscellaneous Application / Advocate Client Bill of Costs Reference / Ruling on Two Motions Dated 8/07/2025 and 16/07/2025
- Outcome
- High Court declined jurisdiction and sent the motions to the Environment and Land Court.
- Judges
- ["JN Mulwa"]
- Legal Topics
- Taxation of Advocate Client Bill of Costs, Reference From Taxing Master, Retaxation, Getting Up Fees, Instruction Fees, Subject Matter Value, Transfer/remission to ELC
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Magnum Properties Limited
Applicant
Omulele & Tollo Advocates
Respondent
Procedural Posture
Civil Miscellaneous Application / Advocate Client Bill of Costs Reference / Ruling on Two Motions Dated 8/07/2025 and 16/07/2025
Legal Issues
- 1 Whether the High Court had jurisdiction to determine the two motions and the taxation reference arising from an ELC matter
- 2 Whether the impugned taxation should be set aside and the bill of costs retaxed or referred to another taxing officer
- 3 Whether prior directions of Ongeri J requiring any further reference to be heard in the ELC bound the court
Ratio Decidendi
The High Court lacked jurisdiction to entertain the motions because the underlying dispute and the taxation reference arose from an Environment and Land Court matter; prior directions had expressly required any further reference from the second taxation to be heard in the ELC, and those directions had not been set aside, varied, or reviewed. The court therefore declined to determine the merits and transferred the matter to the ELC for hearing and directions.
Court Disposition
High Court declined jurisdiction and sent the motions to the Environment and Land Court.
Orders
- The motions dated 08/07/2025 and 16/07/2025 are transferred to the ELC for hearing and/or directions.
- No substantive determination was made on the merits of the taxation complaints.
Full Case Text
Judgment text and source record
1 paragraphs
**REPUBLIC OF KENYA** **IN THE HIGH COURT OF KENYA AT NAIROBI** **CIVIL DIVISION** **MISC. APPLICATION NO. 590 OF 2014** **MAGNUM PROPERTIES LIMITED ………………….APPLICANT** **VERSUS** **OMULELE & TOLLO ADVOCATES……………....RESPONDENT** **RULING** *(On two motions dated 8/07/2025 and 16/07/2025)* 1. There are two motions for determination before the court. 2. In the **first** **Chamber Summons application dated 8/07/2025**, the Applicant, **Omulele and Tollo Advocates** seeks orders that:- 3. *The ruling and decision of the Taxing Officer, Eric Wambu DR, delivered on 24/06/2025 in respect of the Advocate/Client Bill of Costs dated 25/08/2014 be set aside.* 4. *The court be pleased to re-tax the Bill of costs dated 25/08/2014.* 5. *In the alternative, the court be pleased to remit the Bill of Costs dated 25/08/2014 for re-taxation before a different Taxing Officer other than the Hon. Eric Wambu –DR* 6. *Costs of the motion be provided with.* 7. This summons is opposed by grounds of opposition dated 11/11/2025 alongside a replying affidavit sworn by **Ashok Doshi,** Director of the Respondent Company, sworn on 15/01/2026. Basically it is posited that the taxing officer wrongly ascertained the value of the subject matter at Kshs. 1,200,000/= thus excessively allowed instruction fees at Kshs. 7,000,000/= getting up fees at Kshs. 23,333,33/= and half instructions fees at Kshs. 3,144,123.67/= 8. It is further averred that the main suit, ELC NO. 559 OF 2011 did not take off as it was dismissed on 1/07/2017 by an ELC Judge, Justice Komigoi J giving rise to the two motions. 9. **The second motion** is by **Notice of Motion dated 16/07/2025,** brought by the Respondent **Magnum Properties** in which it seeks orders:- 10. *That the ruling of the Taxing Master, Hon. Eric Wambu Dr dated 24/06/2025 be set aside; and* 11. *That the Advocate/Client Bill of costs dated 21/06/2022, drawn by Kadima & Co. Advocates be referred back for re-taxation before an Independent taxing master* 12. *That costs of the application be borne by the Respondent.* 13. The motion is opposed by a replying affidavit sworn on 17/12/2025 by a partner in the law firm, **Christopher Omulele**, in which he posits that the taxing officer erred and misdirected himself by presuming the value of the subject matter as Kshs. 1,200,000/= in the primary suit; to wit, **Nairobi ELC No. 559 of 2011** as cited above. 14. Additionally, the Advocates take issue with the Taxing Officer’s allowing ‘getting up’ fees at Kshs. 233,333.33/- yet the suit never took off as it was dismissed and therefore the item No. 64 does not arise, as well as allowing instruction fees at Kshs. 3,143,123.67/= 15. As may be garnered from the rival parties affidavit material before me, both parties were dissatisfied with the Taxing Officer’s decision and or taxation of the Advocate/Client Bill of Costs, arising from the **ELC case no**. **Nairobi ELC No. 559 of 2011– Greenview Lodge Limited v Harit Sheth t/a Harit Sheth Advocates and Magnum Properties Limited.** 16. The court garners from the record that the impugned main suit **ELC No. 559/2011,** was dismissed at an interlocutory stage for failure by the Plaintiff to comply with court orders requiring the Plaintiff to deposit security for costs as ordered by Hon. Gitumbi J. on 22/09/2017, ELC judge, and Final dismissal by ELC Judge Komigoi J. on 9/10/2018 in favour of the Respondent, herein Magnum property limited. 17. Flowing from the above narrative and further interrogation of the record, the Advocate/Client Bill of Costs dated 25/08/2014 and the decision of the Taxing Officer, Hon. Eric Wambu Dr. is the subject of the two motions, which in my considered view are interrelated and intertwined. 18. Both parties seek similar orders, to wit, setting aside of the Taxing Officer’s decision rendered on 24/06/2025 and or an order for re-taxation of the Bill of Costs dated 25/08/2014 before a different Taxing officer. 19. Before I proceed further, I want to go back to the court record and ruling of Hon. Ongeri J dated 17/10/2024 specifically to the reference dated 18/04/2024. At the tail end of the ruling, at par. 23, the court Hon. Ongeri J, allowed the reference, set aside the ruling of the Taxing officer, and referred the impugned Bill of Costs for re-taxation. 20. At par. 24, the Judge, Ongeri J, directed that: *“.... if there is any reference from the second taxation, the same to be heard in the ELC since this is a land matter’’.* 1. The two antagonists were not satisfied by the decision of Hon. Eric Wambu, Taxing Officers decision rendered on 24/6/2025. 2. This court has not been told that the directions of the Hon. Ongeri J, issued on 17/10/2024 were either set aside, varied or reviewed. That being the case, and the two motions before this court dated 8/07/2026 and 16/07/2025 the Applicants seek re-taxation of the Bill of Cost, once again, by a different Taxing Master. 3. I want to go back to the Ruling of Hon. A. N. Ongeri J dated 17/10/2024. At the tail end at paragraph 24 the Judge directed that; *“If there is any reference from the second taxation the same to be heard in the ELC since this is a land matter”.* 1. I need not go further. I took the liberty to interrogate the suit wherefrom the Party and Party bill of costs emanated from. It was and is an ELC case. In my estimation, all matters including taxations and reference thereafter are matters that belong to the ELC not the High Court which lacks the requisite jurisdiction over ELC related disputes, including taxations of bills of costs. 2. **To that extent therefore, jurisdiction of a court being paramount, and this court being bereft of jurisdiction over Land and Environment disputes, and in line with the principles set at the Owners of Motor Vessel “Lillian” V. Caltex Oil (Kenya) Limited [1989] KLR, 1 proceed to down my tools; and send this matter and the motions dated 08/07/2025 and 16/07/2025 to the ELC for hearing and or directions.** **Orders accordingly.** **Delivered Dated and Signed at Nairobi this 16th Day of July 2026.** **……………………….** **JANET MULWA.** **JUDGE**