https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/11001
The certificate of taxation was uncontested and no dispute on retainer existed, so the court exercised its discretion under Section 51(2) of the Advocates Act to enter judgment for the certified amount. The applicant also satisfied Rule 7 by showing service of the bill and a prior notice claiming interest, entitling...
Source-derived case information.
- Citation
- [2026] KEHC 11001 (KLR)
- Parties
- Applicant: MWANGI KENG'ARA & CO. ADVOCATES; Respondent: ZIPPORAH MUNGAI
- Court
- High Court
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E348 of 2021
- Procedural Posture
- Advocate Client Taxation Application for Judgment on Certificate of Taxation and Interest / Ruling on Notice of Motion After Taxation
- Outcome
- Allowed
- Judges
- ["BK Njoroge"]
- Legal Topics
- Entry of Judgment on Certificate of Taxation, Interest on Advocate Client Costs, Taxed Costs Recovery, Section 51(2) Advocates Act, Rule 7 Advocates Remuneration Order
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
MWANGI KENG'ARA & CO. ADVOCATES
Applicant
ZIPPORAH MUNGAI
Respondent
Procedural Posture
Advocate Client Taxation Application for Judgment on Certificate of Taxation and Interest / Ruling on Notice of Motion After Taxation
Legal Issues
- 1 Whether the court should enter judgment for the amount certified in the certificate of taxation.
- 2 Whether the applicant is entitled to interest on the taxed costs.
Ratio Decidendi
The certificate of taxation was uncontested and no dispute on retainer existed, so the court exercised its discretion under Section 51(2) of the Advocates Act to enter judgment for the certified amount. The applicant also satisfied Rule 7 by showing service of the bill and a prior notice claiming interest, entitling it to interest at 14% per annum from 23/06/2021 to 20/11/2024 and thereafter until payment in full.
Court Disposition
Allowed
Orders
- Judgment entered for the applicant for Kshs. 320,306.78 as per the certificate of taxation dated 20/11/2024.
- Interest awarded at 14% per annum on Kshs. 320,306.78 from 23/06/2021 to 20/11/2024, quantified at Kshs. 129,791.04, and further interest until payment in full.
Full Case Text
Judgment text and source record
1 paragraphs
**REPUBLIC OF KENYA** **IN THE HIGH COURT OF KENYA AT NAIROBI** **COMMERCIAL & TAX DIVISION** **MISC. APPLICATION NO. E348 OF 2021** **MWANGI KENG'ARA & CO. ADVOCATES……………………….APPLICANT** **VERSUS** **ZIPPORAH MUNGAI……………………………………………..RESPONDENT** **RULING** 1. The Applicant filed the Notice of Motion dated 26th November, 2024 seeking the following orders: 1. *THAT this Honourable Court be pleased to enter Judgement in favour of the Advocate/Applicant for the taxed costs of Kshs. 320,306.78 cents (sic) per the Certificate of Taxation dated 20/11/2024.* 2. *THAT interest be awarded to the Advocate/Applicant on the sum Kshs. 320,306.78/= at the rate of 14% per annum cents (sic) with effect from 23/06/2021 to 20/11/2024 of Kshs. 129,791.04 cents and further interest until payment in full.* 3. *THAT the costs of this Application be awarded to the Advocate/Applicant.* 2. The Application was supported by the Affidavit of **Mercy Nduta Mwangi** who stated that the Applicant filed an Advocate/Client Bill of Costs dated 11th May, 2021, which was taxed at Kshs. 320,306.78 by a Ruling delivered on 20th November, 2024, and a Certificate of Taxation was subsequently issued. The Applicant further issued a notice to levy interest on the unpaid legal fees at the rate of 14% per annum pursuant to **Rule 7 of the Advocates Remuneration (Amendment) Order, 2017**, which was served upon the Respondent on 24th May, 2021. 3. The Applicant contended that the net legal fees claimed amounted to Kshs. 365,984.40, and that interest accrued on the taxed costs of Kshs. 320,306.78 stood at Kshs. 129,791.00 as at 20th November, 2024. The Applicant therefore seeks payment of the accrued interest, asserting that it was deprived of the use of the legal fees for over three years and is entitled to compensation through the statutory interest rate of 14% per annum. 4. There was no response filed by the Respondent. **Issues for determination** 5. The Court has considered the Application and the issues for determination are: 1. *Whether the Court ought to enter judgment in the sum in the Certificate of Costs for the sum of Kshs. 320,306.78.* 2. *Whether the Applicant is entitled to interest.* **Analysis** 6. The Applicant herein asked the Court to enter Judgement in its favour for the taxed costs of Kshs. 320,306.78 cents per the Certificate of Taxation dated 20th November, 2024. 1. **Whether the Court ought to enter judgment in the sum in the Certificate of Costs for the sum of Kshs. 320,306.78** 7. The applicable law is found at **Section 51(2) of the Advocates Act** which reads as follows; ***“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 covered thereby, and the court may make such order in relation thereto as it thinks fit, including, in a case where the retainer is not disputed, an order that judgment be entered for the sum certified to be due with costs.”*** 8. The above-mentioned provision was reiterated in the case of ***Musyoka & Wambua Advocates versus Rustam Hira Advocate (2006) eKLR*** where it was held: - ***“Section 51 of the Act makes general provisions as to taxation, as the marginal note indicates. One of those provisions is that the court has discretion to enter judgment on a Certificate of Taxation which has not been set aside or altered, where there is no dispute as to retainer. This in my view is a mode of recovery of taxed costs provided by law, in addition to filing of suit......”*** 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 20th November, 2024 is uncontested. 10. Going by the above-mentioned provision of **Section 51(2) of the Advocates Act** the Court enters judgment in the sum in the Certificate of Costs dated 20th November, 2024 amounting to Kshs. 320,306.78. 1. **Whether the Applicant is entitled to interest.** 11. On the issue of interest, **Rule 7 of the Advocates Remuneration Order**, states: ***An advocate may charge interest at 14 per cent per annum on his disbursements and costs, whether by scale or otherwise, from the expiration of one month from the delivery of his bill to the client, provided that such claim for interest is raised before the amount of the bill shall have been paid or tendered in full.*** 12. The Court in ***Jackson Omwenga & Co. Advocates vs. Everest Enterprises Ltd [2017]*** stated; ***“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.”*** 13. From a perusal of the record, on page 3 of the Advocate/Client Bill of costs dated 11/5/2021, the Applicant issued the following notice to the Client/Respondent over unpaid legal fees; ***"TAKE NOTICE that the Advocate demands payment of interest of the due fees at the rate of 14% per annum on expiry of 30 days after service of this bill of costs in accordance with paragraph 7 of the ARO."*** 14. The Court is persuaded that the application is meritorious. The Application is hereby allowed. 15. As to costs, the same lie at the discretion of this Court and ordinarily follow the event. The Court allows the prayers for costs and assesses the costs at a sum of Kshs. 50,000/=. **Determination** 16. The Advocate/Applicant’s Application by way of a Notice of Motion dated 26th November, 2024 is allowed as follows: 1. *THAT this Honourable Court HEREBY enters Judgement in favour of the Advocate/Applicant for the taxed costs of Kshs. 320,306.78 per the Certificate of Taxation dated 20/11/2024.* 2. *THAT interest is HEREBY awarded to the Advocate/Applicant on the sum Kshs.320,306.78/= at the rate of 14% per annum with effect from 23/06/2021 to 20/11/2024 of Kshs. 129,791.04 and further interest at the said rate until payment in full.* 3. *THAT the costs of this Application are HEREBY awarded to the Advocate/Applicant, assessed at Kshs. 50,000/=.* 17. It is so ordered. **DATED, SIGNED AND DELIVERED AT MILIMANI THIS 16TH DAY OF JULY, 2026** **NJOROGE BENJAMIN K.** **JUDGE** In the presence of: N/A for the Advocate/Applicant. N/A for the Client/Respondent. Mr. John Paul - Court Assistant.