https://new.kenyalaw.org/akn/ke/judgment/kehc-dr/2026/11

 **REPUBLIC OF KENYA** **IN THE HIGH COURT OF KENYA AT NAKURU** **CIVIL APPEAL NO.18 OF 2019** **KIARIE JULIUS MBURU........................................................1ST APPELLANT** **MOSESNGUGI WACHUKA ..............................................2ND APPELLANT** **-VERSUS-** **FRANCIS MWANGI ……………………………………………RESPONDENT** **RULING AND REASONS FOR TAXATION ON THE RESPONDENT’S PARTY AND PARTY BILL OF COSTS DATED 20TH MAY ,2026** **Introduction** The Applicant filed a Party and Party Bill of Costs on 22nd May ,2026 urging the Taxing Master to tax the same at **Kshs.268,251.86.**The Bill of Costs arises from the Orders of Hon.Lady Justice Patricia Gichohi on 20th April,2026 dismissing the Appeal in it’s entirety and with costs to the Respondent . The Respondent /Applicant in support of his Bill of Costs filed their Written Submissions dated 10th July ,2026 urging the Court to tax the Bill at **Kshs.216,433.40** The Appellant filed theirs dated 27th July ,2026 opposing various items of the applicant’s bill of costs and urged the court to respectfully scrutinize ach contested item and to tax off the excessive sums claimed so as to arrive at a fair and reasonable award consistent with the applicable law and scale **The Law** I have carefully considered the Bill of Costs filed by the Applicant herein. The Applicant was instructed in the year 2019 and the matter concluded in the year 2023 hence the applicable **Advocates Remuneration (Amendment) Order** is that of **2014.** **Item No.1 – Instruction Fees** The Applicant seeks **Kshs.155,455.40.**The Respondent opposes the same and states that it is exorbitant. **The Law** The applicable law is Schedule VI(1)(b) of the Advocates Remuneration (Amendment) Order 2014 which provides that : ***(b) To sue in any proceedings described in paragraph (a) where a defence or other denial of liability is filed ;or to have an issue determined arising out of inter – pleader or other proceedings before or after suit; or to present or oppose an appeal where the value of the subject matter can be determined from the Pleadings,Judgement or settlement between the parties and…”*** In the case of **JORETH LIMITED V. KIGANO & ASSOCIATES, CIVIL APPEAL NO. 66 OF 1997** [**2002**] **1 E.A 92**, the Court of Appeal held as follows: ***“We would at this stage point out that the value of the subject matter of a suit, for the purposes of taxation of a bill of costs ought to be determined from the Pleadings, Judgment or settlement (if such be the case), but if the same is not ascertainable, the taxing officer is entitled to use his discretion to assess such instruction fee as he considers just, taking into account, amongst other matters, the nature and importance of the cause or matter, the interest of the parties, the general conduct of the proceedings, any directions by the trial Judge and all other relevant circumstances.*** It is therefore trite law that the instructions fees is calculated from the value of the subject matter which is discerned from the Pleadings, Judgement or settlement. In the instant case ,the value of the subject matter herein can be determined from the Lower Court Judgement which is **Kshs.1,547,770.00** This item is therefore taxed as follows: 1st 1,000,000.00……………………………………………..Kshs.120,000.00 2% of 547,770.00……………………………………………...Kshs.10,955.40 Total ………………………………………………………….**Kshs.130,955.40** This item is therefore taxed at **Kshs.130,955.40 (Kshs.24,500.00)** **Items No.2-21,23,24 -33-**These items relate to perusals ,instructions to oppose a Notice of Motion Application dated 22nd January ,2019 ,drawings ,making copies ,attendance & service. They are reasonably drawn to scale and I tax them as drawn . **Item No.22** -This item relates to drawing submissions ,16 folios :This item is taxed as provided under Schedule 6 (4) (a)(i& ii) of the ARO ,2014 as follows: The folios are 16 Four folios or less ………………………………………………Kshs.1,100.00 12x150 ………………………………………………….……….Kshs 1,800.00 **Total …………………………………………...………………..Kshs.2,900.00** This item is therefore taxed at **Kshs.2,900.00 (Kshs.14,700.00)** is hereby taxed off. **Disposition** Based on the foregoing therefore, the Respondent’s Party and Party Bill of Costs dated 20th May,2026 and filed in Court on 22nd May ,2026 is hereby taxed at**Kshs.229,051.86(*Kenya Shillings two hundred and twenty nine thousand and fifty one and eighty six cents )*** A total sum of **(Kshs.39,200.00) *(Kenya Shillings thirty nine thousand ,two hundred)*** is hereby taxed off from the entire Bill. 14 Days Right to file a Reference. **\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_** **L.A. MUMASSABBA** **PRINCIPAL DEPUTY REGISTRAR** **11.8.2026** **RULING DATED, READ, SIGNED AND DELIVERED VIRTUALLY AT NAIROBI VIA MICROSOFT TEAMS PLATFORM THIS 11TH AUGUST ,2026** **In the Presence of:** Mr. Mbuthia for the Respondent/Applicant M/S Mbugua for the Respondent /Appellant Court Assistant: Phoebe