https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/4171

https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/4171

The court held that the taxing officer committed no error of principle because the valuation report did not form part of the pleadings or judgment, the suit was dismissed before any substantive defence was filed, and there was therefore no proper basis for using the report to determine the value of the subject...

Source-derived case information.

Citation
[2026] KEELC 4171 (KLR)
Parties
Plaintiff/respondent: Florence Wairimu Mbugua; Defendant/applicant: Isaac Gathungu Wanjohi
Court
Environment and Land Court
Jurisdiction
Kenya
Case Number
Enviromental and Land Originating Summons E006 of 2020
Procedural Posture
Environment and Land Originating Summons / Taxation Reference / Ruling on Chamber Summons Seeking Review or Setting Aside of Taxing Officer’s Ruling
Outcome
Application dismissed
Judges
["CG Mbogo"]
Legal Topics
Reference Against Taxation, Instruction Fees, Value of Subject Matter, Use of Valuation Report in Taxation, Discretion of Taxing Officer, Security for Costs, Adverse Possession
Source Language
en
Civil Procedure Advocates’ Remuneration Land Law Taxation of Costs Reference Against Taxation Instruction Fees Value of Subject Matter Use of Valuation Report in Taxation +3 more

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Downloadable case file Legal principles 2 Authorities cited 6 Party arguments 2 Amounts and remedies 6
Sign in to unlock

Parties

Florence Wairimu Mbugua

Plaintiff/respondent

Isaac Gathungu Wanjohi

Defendant/applicant

Procedural Posture

Environment and Land Originating Summons / Taxation Reference / Ruling on Chamber Summons Seeking Review or Setting Aside of Taxing Officer’s Ruling

  1. 1 Whether the taxing officer erred in law and principle by disregarding the valuation report when taxing item 1 of the bill of costs.
  2. 2 Whether the instruction fees taxed at Kshs.400,000 were manifestly low or otherwise unreasonable.
  3. 3 Whether the court should interfere with the taxing officer’s exercise of discretion.

Ratio Decidendi

The court held that the taxing officer committed no error of principle because the valuation report did not form part of the pleadings or judgment, the suit was dismissed before any substantive defence was filed, and there was therefore no proper basis for using the report to determine the value of the subject matter. The taxing officer was entitled to exercise discretion in assessing instruction fees, and that discretion was properly exercised.

Court Disposition

Application dismissed

Orders

  • The chamber summons dated 8th October, 2025 is dismissed.
  • No orders as to costs.