https://new.kenyalaw.org/akn/ke/judgment/kehc-dr/2026/7
The taxing officer applied the 2014 Advocates Remuneration Order, took the taxed party-and-party costs of Kshs.30,000.00 as the base, increased that by one half to Kshs.15,000.00, added 16% VAT of Kshs.7,200.00, and then added Kshs.4,000.00 for four taxation attendances, resulting in a final taxed amount of...
Source-derived case information.
- Citation
- [2026] KEHC-DR 7 (KLR)
- Parties
- Advocate/applicant: MNM Advocates LLP; Client/respondent: Melchizedek Hospital Limited; Claimant: Lords Healthcare Limited
- Court
- High Court (DR)
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E297 of 2026
- Procedural Posture
- Advocate Client Bill of Costs Taxation / Ruling on Taxation
- Outcome
- Bill of costs taxed down substantially in favour of the respondent.
- Judges
- ["LA Mumassabba"]
- Legal Topics
- Taxation of Advocate Client Bill of Costs, Schedule 6 B of the Advocates Remuneration Order, Instruction Fees, Disbursements and Attendance Fees, VAT on Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
MNM Advocates LLP
Advocate/applicant
Melchizedek Hospital Limited
Client/respondent
Lords Healthcare Limited
Claimant
Procedural Posture
Advocate Client Bill of Costs Taxation / Ruling on Taxation
Legal Issues
- 1 Which Advocates Remuneration Order applied to the bill of costs
- 2 What was the proper advocate-client fee after taxation of the party-and-party bill
- 3 Whether the respondent's objections to disbursements and attendances should reduce the bill
Ratio Decidendi
The taxing officer applied the 2014 Advocates Remuneration Order, took the taxed party-and-party costs of Kshs.30,000.00 as the base, increased that by one half to Kshs.15,000.00, added 16% VAT of Kshs.7,200.00, and then added Kshs.4,000.00 for four taxation attendances, resulting in a final taxed amount of Kshs.56,200.00.
Court Disposition
Bill of costs taxed down substantially in favour of the respondent.
Orders
- Advocate-client bill of costs dated 5th February 2026 taxed at Kshs.56,200.00.
- Kshs.42,050.00 taxed off the bill.
Full Case Text
Judgment text and source record
1 paragraphs
 **REPUBLIC OF KENYA** **IN THE HIGH COURT OF KENYA AT MILIMANI** **MILIMANI COMMERCIAL COURTS** **CIVIL DIVISION** **MISC. APPL. NO. E297 OF 2026** **MNM ADVOCATES LLP** .................................... **ADVOCATE/APPLICANT** **–VERSUS–** **MELCHIZEDEK HOSPITAL LIMITED** ........................ **CLIENT/RESPONDENT** **ARISING FROM** **REPUBLIC OF KENYA** **IN THE SMALL CLAIMS COURT AT NAIROBI** **MILIMANI COMMERCIAL COURTS** **CLAIM NO. E 479 OF 2021** **LORDS HEALTHCARE LIMITED** ............................................... **CLAIMANT** **–VERSUS–** **MELCHIZEDEK HOSPITAL LIMITED** ..................................... **RESPONDENT** **ADVOCATE/CLIENT BILL OF COSTS** **RULING AND REASONS FOR TAXATION ON THE APPLICANT’S ADVOCATE – CLIENT BILL OF COSTS DATED 5TH FEBRUARY ,2026** **Introduction** The Applicant filed an Advocate-Client Bill of Costs dated 5th February ,2026 urging the Taxing Officer to tax the same at **Kshs.98,250.00.** The Bill of Costs relates to legal fees for representing the Respondent in **CMCC NO.** **E 479 OF 2021**in which the Applicant herein represented the Respondent. The Respondent in opposition to the Applicant’s Bill of costs bill filed a Replying Affidavit sworn by Everylne Nyambura Njoroge on 16th July ,2026 and Written Submissions dated 16th July ,2026 0The Client/Respondent opposes the Advocate/Client Bill of Costs dated 4th February 2026 on the ground that several items have been drawn contrary to Schedule 7 of the Advocates (Remuneration) Order and do not accurately reflect the nature of the proceedings before the Small Claims Court. While acknowledging that the Advocate was duly instructed to represent the Client in the subordinate court, the Respondent contends that the Bill contains excessive and unsupported claims which should be taxed in accordance with the applicable statutory scale. On instruction fees, the Respondent submits that the Taxing Officer should assess the fee strictly in line with Schedule 7, taking into account the value of the subject matter and the applicable principles governing taxation as set out in established case law. It argues that only a reasonable instruction fee, commensurate with the nature and value of the matter, should be allowed. With respect to filing, service and travelling expenses, the Respondent argues that the Advocate has improperly combined these claims into lump-sum amounts without itemising the charges or providing documentary proof such as receipts, vouchers or stamped pleadings. It submits that only expenses that have been specifically proved and are recoverable under the Advocates (Remuneration) Order should be allowed. Regarding court attendance fees, the Respondent maintains that attendance fees are only recoverable where the court actually sat and substantive proceedings took place. It therefore submits that the attendance on 31st May 2022 is properly chargeable, while the attendance on 23rd June 2022 should not attract any fee because the court did not sit due to the illness of the presiding magistrate. As for the attendances on 18th July 2022 and 21st July 2022, the Respondent contends that only the prescribed attendance fee of Kshs. 1,400 is recoverable since the parties merely informed the court that they were negotiating a settlement and later appeared only to record a consent, with no substantive hearing taking place. The Respondent urges the Taxing Officer to tax the Advocate/Client Bill of Costs strictly in accordance with Schedule 7 of the Advocates (Remuneration) Order, disallow or reduce the impugned items that are excessive or unsupported by the court record and documentary evidence, and allow only those fees and disbursements that have been properly proved and are lawfully chargeable. **The Law** I have carefully considered the Bill of Costs filed by the Applicant herein. This is a matter the Applicant was instructed in the year 2021 and hence the applicable **Advocates Remuneration (Amendment) Order** is that of **2014.** **The Law** I have carefully considered the Bill of Costs filed by the parties herein and their submissions. This is a matter the Applicant was instructed in the year 2021 hence the applicable **Advocates Remuneration [Amendment]Orders** is that of **2014 .** From the Decree dated 22nd September ,2022,the Party and Party Costs were assessed at **Kshs.30,000.00** **Advocates Client Costs** The Advocates Remuneration Orders stated herein Schedule 6B on Advocate and Client costs provides that: As between Advocate and Client the minimum fee shall be- 1. The fees prescribed in A above, increased by one half; or 2. The fees ordered by the Court, increased by one half ;or 3. The fees agreed by the parties under Paragraph 57 of this order increased by one – half ; as the case may be, such increase to include all proper attendances on the Client and all necessary correspondence. To arrive at the fees in A above, the Party and Party Bill of Costs was assessed at **Kshs.30,000.00** Therefore, the fees prescribed in A is as follows: Party and Party Bill of Costs as taxed …………………………...……………...…..….…..**Kshs.30,000.00** Add one half ……………………………………….….....…**Kshs.15,000.00** **Add 16%VAT ……………………………….....…….......……Kshs.7,200.00** **Total…………………………………………..………...……..Kshs.52,200.00** **Add attendance for taxation** **which are four including the Ruling date………………....Kshs.4,000.00** **TOTAL ………………………………….………………………Kshs.56,200.00** **Conclusion** The Advocate Client Bill of Costs dated 5th February ,2026 is hereby taxed at **Kshs.56,200.00*(Fifty Six Thousand ,two hundred )*** A total sum of **(Kshs.42,050.00 ) *(Kenya Shillings fourty two thousand ,and fifty )*** is hereby taxed off from the entire Bill 14 Days Right to file a Reference. **\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_** **L.A. MUMASSABBA** **PRINCIPAL DEPUTY REGISTRAR** **29.7.2026** **RULING DATED, READ, SIGNED AND DELIVERED VIRTUALLY AT NAIROBI VIA MICROSOFT TEAMS PLATFORM THIS 29TH DAY OF JULY,2026** **In the presence of :** M/s Atieno for the Applicant M/s Njoroge for the Respondent Court Assistant: Phoebe