https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/3020
The application was unopposed, the Certificate of Taxation dated 2 August 2024 had not been set aside or challenged by reference, and no dispute on retainer existed; judgment was therefore properly entered for the taxed sum. However, because the applicant failed to prove that a claim for interest had been served or...
Source-derived case information.
- Citation
- [2026] KEELC 3020 (KLR)
- Parties
- Applicant/advocate: Fredrick T Musungu T/A Musungu Pekke & Co Advocates; Respondent: Michael Kamande Ng’ang’A
- Court
- Environment and Land Court
- Jurisdiction
- Kenya
- Case Number
- Environment and Land Miscellaneous Application E014 of 2024
- Procedural Posture
- Advocates Remuneration/costs Recovery Application / Ruling on Notice of Motion to Adopt Certificate of Taxation and Enter Judgment
- Outcome
- Allowed in part
- Judges
- ["MN Kullow"]
- Legal Topics
- Certificate of Taxation, Entry of Judgment on Taxed Costs, Interest on Taxed Costs Under Rule 7, Retainer Not Disputed, Unopposed Application
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Fredrick T Musungu T/A Musungu Pekke & Co Advocates
Applicant/advocate
Michael Kamande Ng’ang’A
Respondent
Procedural Posture
Advocates Remuneration/costs Recovery Application / Ruling on Notice of Motion to Adopt Certificate of Taxation and Enter Judgment
Legal Issues
- 1 Whether the court should adopt the Certificate of Taxation and enter judgment for the taxed costs
- 2 Whether the applicant is entitled to interest on the taxed costs
Ratio Decidendi
The application was unopposed, the Certificate of Taxation dated 2 August 2024 had not been set aside or challenged by reference, and no dispute on retainer existed; judgment was therefore properly entered for the taxed sum. However, because the applicant failed to prove that a claim for interest had been served or raised in accordance with Rule 7 of the Advocates Remuneration Order, interest was refused.
Court Disposition
Allowed in part
Orders
- Certificate of Taxation dated 2 August 2024 adopted as an order of the court
- Judgment entered for the applicant in the sum of Kshs 329,451.60
Full Case Text
Judgment text and source record
1 paragraphs
Musungu t/a Musungu Pekke & Co Advocates v Ng’ang’a (Environment and Land Miscellaneous Application E014 of 2024) [2026] KEELC 3020 (KLR) (14 May 2026) (Ruling) Neutral citation: [2026] KEELC 3020 (KLR) Republic of Kenya In the Environment and Land Court at Nairobi Environment and Land Miscellaneous Application E014 of 2024 MN Kullow, J May 14, 2026 Between Fredrick T Musungu T/A Musungu Pekke & Co Advocates Advocate and Michael Kamande Ng’Ang’A Respondent Ruling Introduction 1.The Applicant/ has filed the notice of motion application dated 17th June 2025 seeking for the following ordersi.That this Honorable Court be pleased to enter judgment against the Respondent for the sum of Kenya shillings Three hundred and twenty-nine thousand four hundred and fifty-one and sixty cents (Kshs. 329,451.60 /=) only being taxed and certified costs.ii.That this Honorable court be pleased to award interest at court rate of 14% from 2/9/2024 being one month after the award/taxation till payment in full.iii.That the cost of this application be assessed by this Honourable Court and paid by the Respondent. 2.The application was premised on grounds that the respondent was the applicant’s client who had been provided with legal services and that he had failed to pay for the legal fees necessitating the filing of the bill of costs dated 2nd August 2024 which costs he seeks to be adopted as a judgement of this court. 3.The applicant served the respondent but the respondent has not responded and as such the application is uncontroverted Applicant’s submissions. 4.Counsel submitted that the certificate of taxation was served to the respondent and having served the same, the application ought to be allowed. That the court has the discretion to make such orders under order 51(2) of the Advocates Act. Analysis and determination 5.The Application is undefended as the Respondent has never entered appearance despite service. Upon considering the Application, the supporting affidavit and the pleadings herein the following issues commend themselves for determination:i.Whether the application is merited for the court to adopt the Certificate of Taxation and enter judgment in the sum of Kshs 329,451.60/=ii.Whether the applicant should be awarded interests on the taxed costs 6.Section 51(2) of the Advocates Act provides: “the certificate of the taxing officer by whom any bill has been taxed shall unless it is set aside or altered by the court, be final as to the amount of the costs recovered thereby; and the court may make such orders in relation thereto as it thinks fit, including where the retainer is not disputed an order that judgment be entered for the sum certified to be due with costs.” 7.It is therefore not in doubt that the advocate would be entitled to apply for entry of judgment on the certificate of taxation where the certificate of taxation has not been set aside, where there is no dispute as to retainer and finally, where there is no pending reference filed by the respondent. 8.For this application to succeed, the court needs to be satisfied that the Certificate of Taxation has not been set aside while determining whether to adopt the amount on the Certificate of Taxation. In Lubulellah & Associates Advocates -Vs- N. K. Brothers Limited (2014) eKLR the court observed that: “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”. 9.In the instant case, no reference has been filed challenging the certificate of taxation which is sought to be adopted as judgment on costs and no issue has been raised as to the retainer. This court is therefore satisfied that the Certificate of Taxation dated 2nd August 2024 is uncontested. Accordingly, I hereby enter judgment for the applicant advocate on the taxed costs of Kshs 329,451.60/= as per the certificate of taxation dated 2nd August 2024. 10.Regarding the interests on the taxed costs, Rule 7 of the Advocates Remuneration Order provides that: “An advocate may charge interests at 14% per annum on his disbursement and costs whether by scale or otherwise, from the expiration of one month from the delivery of his bill to the client, such claim for interests is raised before the amount of the bill has been paid or tendered in full.”The above rule stipulates that such claim for interest must be raised for it to start to accrue after the expiration of one month from the delivery of the bill to the client. In the case of Kerongo & Company Advocates -Vs- Africa Assurance Merchant Co. Limited [2019] eKLR the court held:“An advocate who does not provide proof that he had raised the issue of interest before the amount in the Bill of Costs has been paid or tendered in full will not be paid the interest chargeable under Rule 7 of the Advocates Remuneration Order. As the advocates herein had not demonstrated that they had raised the issue of interest as aforesaid, they could not therefore be awarded interest at fourteen (14%) per cent per annum.” 11.In view of the foregoing, once a judgment is entered on a certificate of costs, the decretal amount is liable to attract interest of 14% per annum from 30 days after the service of the bill and not the date of taxation. For an Advocate to be able to recover this, there must be evidence on record on the date when the bill was served upon the client. In Jackson Omwenga & Co. Advocates -Vs- Everest Enterprises Ltd [2017], L. Njuguna J, remarked as follows: “I have perused the Advocates Remuneration (Amendment) Order, Rule 7. Under the said rule, an advocate can only charge interest from the expiration of one month from the delivery of the bill to the client, providing such claim for interest is raised before the amount of the bill has been paid or tendered in full. To comply with that provision, the applicant must prove two things:a.That one month has expired from the time he delivered his bill to the client;b.He has raised his ‘claim’ for interest before the amount of the bill has been paid or tendered in full.”In Prof Tom Ojienda & Associates -Vs- County Government of Nairobi (Judicial Review Miscellaneous Application E027 of 2020) [2025], the court observed thus: Under the cited Rule 7 of the Advocates Remuneration Order, to lawfully claim the 14% interest, or any part thereof, on the taxed bill of costs, the advocate must:a.Serve the itemized bill of costs to the client,b.Explicitly include a demand for interest at 14% in the bill, andc.Wait for 30 days to lapse after service before interest begins to accrue.If the advocate fails to include the interest demand in the bill, then:a.The Taxing Officer lacks jurisdiction to award that interest during taxation; andb.The Court cannot include interest in the certificate of taxation or any resulting judgment adopting the certificate of costs. 12.From a perusal of the record, there is no evidence that the Applicant ever served the Respondent with any document making a claim for interest. Therefore, in line with Rule 7, the Applicant is found to have failed to furnish proof that it had raised the claim for interest with the Respondent. Accordingly, the prayer for interest to start accruing on the costs is found to be devoid of merit and is therefore disallowed. Final dispositionThe upshot of the matter is that the Application be disposed in the following terms:i.The Certificate of Taxation dated 2nd August 2024 is adopted as an order of the court and judgment is entered in favour of the Applicant for Kshs 329,451.60/=.ii.The prayer for interests on the taxed costs is dismissed.iii.Costs to Applicant.It is so ordered. DATED, SIGNED AND DELIVERED VIRTUALLY AT NAIROBI ON THIS 14TH DAY OF MAY 2026.MOHAMMED N. KULLOWJUDGERuling delivered in the presence of: -Mr. Were for the ApplicantN/A for the RespondentPhilomena W . Court Assistant