[2024] KEHC 14709 (KLR)
The court held that since the certificate of taxation issued by the taxing master remains unchallenged—no reference having been filed by the respondent—the applicant is entitled to judgment for the taxed sum. The respondent's mere intention to challenge the taxation, without any formal reference on record, does not...
Source-derived case information.
- Citation
- [2024] KEHC 14709 (KLR)
- Parties
- Applicant: Mucheru Law LLP Advocates; Respondent: Cementers Limited
- Court
- High Court
- Court Station
- High Court at Nairobi (Milimani Commercial Courts)
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E429 of 2024
- Procedural Posture
- Miscellaneous Application / Ruling on Application for Entry of Judgment After Taxation
- Outcome
- Application allowed; judgment entered for the applicant as prayed, with costs.
- Judges
- FG Mugambi
- Legal Topics
- Advocate Client Costs, Certificate of Taxation, Entry of Judgment, Taxation of Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Mucheru Law LLP Advocates
Applicant
Cementers Limited
Respondent
Procedural Posture
Miscellaneous Application / Ruling on Application for Entry of Judgment After Taxation
Legal Issues
- 1 Whether judgment should be entered for the applicant based on the unchallenged certificate of taxation.
- 2 Whether the respondent's intention to file a reference, without having done so, affects the applicant's entitlement to judgment.
Ratio Decidendi
The court held that since the certificate of taxation issued by the taxing master remains unchallenged—no reference having been filed by the respondent—the applicant is entitled to judgment for the taxed sum. The respondent's mere intention to challenge the taxation, without any formal reference on record, does not prevent the entry of judgment. The law and precedent establish that the certificate of taxation is final and conclusive as to the amount due unless set aside or altered through a reference. Therefore, the application for entry of judgment is allowed as prayed, together with costs.
Court Disposition
Application allowed; judgment entered for the applicant as prayed, with costs.
Orders
- Judgment is entered for the applicant against the respondent for Kshs. 191,704/=.
- The respondent shall pay the applicant the taxed costs as per the certificate of taxation.
Full Case Text
Judgment text and source record
20 paragraphs
Mucheru Law LLP Advocates v Cementers Limited (Miscellaneous Application E429 of 2024) [2024] KEHC 14709 (KLR) (Commercial and Tax) (22 November 2024) (Ruling)
Neutral citation: [2024] KEHC 14709 (KLR)
Republic of Kenya
In the High Court at Nairobi (Milimani Commercial Courts)
Commercial and Tax
Miscellaneous Application E429 of 2024
FG Mugambi, J
November 22, 2024
Between
Mucheru Law Llp Advocates
Applicant
and
Cementers Limited
Respondent
Ruling
1. For determination is the application dated 22nd May 2024, by which the advocate seeks entry of judgment against the client for the amount of Kshs. 191,704/=. The application is supported by the affidavit of Scort Sala, an advocate in the applicant’s firm, sworn on even date.
2. The application is opposed by way of a replying affidavit sworn by Dipak Halai, a director of the respondent company, on 20th June 2024. The respondent argues that the taxing mater misdirected herself in a material way in computation of the instruction fees, and that the respondent was keen on filing a reference in the matter. A draft Chamber Summons, though undated, is attached to an affidavit dated 20th June 2024. From the record it is clear that such reference is yet to be filed.
3. The ruling of the taxing master and the Certificate of Taxation are therefore unchallenged since the reference has not been filed. In the circumstances, I rely and concur with the decision in Lubulellah & Associates Advocates V N K Brothers Limited |2014| eKLR in which the Court stated as follows:“The law is very clear that once a taxing master has taxed the costs, issued a Certificate of costs and there is no reference against his ruling or there has been a ruling and a determination made and not set aside and/or altered, no other action would be required from the court save to enter judgment. An applicant is not required to file suit for the recovery of costs. The certificate of costs is final as to the amounts of the costs and the court would be quite in order to enter judgment in favour of the applicant against the respondent herein for the taxed sum indicated in the Certificate of Taxation that was issued on 25th November 2012. ”
4. As such, the application dated 22nd May 2024 is allowed as prayed together with costs.
DATED, SIGNED AND DELIVERED IN NAIROBI THIS 22ND DAY OF NOVEMBER 2024. F. MUGAMBIJUDGE