https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/11192
The respondent failed to prove payment of the advocate's fees, and the certificate of taxation remained valid, final, and unchallenged. On that basis, the court exercised its power under Section 51(2) of the Advocates Act to enter judgment for the taxed amount and awarded interest at 14% per annum from one month...
Source-derived case information.
- Citation
- [2026] KEHC 11192 (KLR)
- Parties
- Advocate/applicant: Nduati & Company Advocates; Respondent: Occidental Insurance Company Limited
- Court
- High Court
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E044 of 2025
- Procedural Posture
- Advocate Client Bill of Costs Taxation / Judgment on Certificate of Taxation / Ruling on Application for Entry of Judgment After Taxation
- Outcome
- Application allowed
- Judges
- ["M Thande"]
- Legal Topics
- Section 51(2) Advocates Act, Paragraph 7 Advocates Remuneration Order, Certificate of Taxation, Interest on Advocate's Costs, Effect of Alleged Payment of Fees
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Nduati & Company Advocates
Advocate/applicant
Occidental Insurance Company Limited
Respondent
Procedural Posture
Advocate Client Bill of Costs Taxation / Judgment on Certificate of Taxation / Ruling on Application for Entry of Judgment After Taxation
Legal Issues
- 1 Whether the respondent proved payment of the advocate's fees so as to defeat judgment on the certificate of taxation
- 2 Whether judgment should be entered under Section 51(2) of the Advocates Act on an undisturbed certificate of taxation
- 3 Whether the applicant was entitled to interest under paragraph 7 of the Advocates Remuneration Order
Ratio Decidendi
The respondent failed to prove payment of the advocate's fees, and the certificate of taxation remained valid, final, and unchallenged. On that basis, the court exercised its power under Section 51(2) of the Advocates Act to enter judgment for the taxed amount and awarded interest at 14% per annum from one month after service of the bill to the respondent.
Court Disposition
Application allowed
Orders
- Judgment entered for the applicant against the respondent for Kshs. 171,420 as per the certificate of taxation.
- Interest awarded at 14% per annum from 5.7.25 until payment in full.
Full Case Text
Judgment text and source record
1 paragraphs
**REPUBLIC OF KENYA** **IN THE HIGH COURT OF KENYA AT MALINDI** **MISCELLANEOUS APPLICATION NO. E044 of 2025** **NDUATI & COMPANY ADVOCATES……..………….….............ADVOCATE/APPLICANT** **VERSUS** **OCCIDENTAL INSURANCE COMPANY LIMITED………………………… RESPONDENT** **RULING** 1. By an application dated 29.7.25, the Applicant seeks that judgment be entered in their favour against **the Respondent** in the sum of Kshs. 171,420/= as per the certificate of taxation dated 8.7.25. The Applicants also seek costs and interest on the taxed sum from 25.4.25 until payment in full. 2. The certificate of costs was issued pursuant to the taxation of an advocate/client bill of costs dated 25.4.25 arising from Malindi CMCC No. E102 of 2022 *Asha Said Kazungu v Occidental Insurance Company Limited.* 3. The Applicants state that a ruling in respect of the bill of costs was delivered on 8.7.25 and a certificate of taxation was issued on even date. The certificate of taxation has not been set aside of altered by the court. The Application has been filed for realization of legal fees earned. The Applicants thus urged that judgment be entered for the taxed amount as prayed. 1. The Respondent opposed the Application *vide* a replying affidavit sworn on 14.10.25 by Michael Shisia, its assistant legal manager. He deponed that the Applicant issued a fee note dated 1.12.22 for Kshs. 171,800/=. The Respondent paid the fees in full as evidenced by the annexed payment records and acknowledgments; that the certificate of costs was obtained without disclosure to the taxing officer of the payments made; that the certificate of costs was issued in error and cannot form the basis of a judgment under Section 51(2) of the Advocates Act. 2. I have looked at the annexures to the replying affidavit. There is exhibited the fee note dated 1.12.22 and a payment voucher dated 20.12.22 showing that a cheque was prepared and signed. Contrary to Michael Shisia’s averment however, there is no acknowledgment of payment. On 9.10.25, the Court directed the Respondent to provide proof of payment, which it did not. The annexures herein are the same that were availed to the taxing officer. Had the taxing officer been persuaded that payment had been made as claimed, she would not have proceeded to tax the bill of costs and issue a certificate of costs. In the premises, I find that the claim by the Respondent that payment of legal fees was made is not proved. 3. I now turn to the prayer sought by the Applicants that judgment be entered against the Respondent in terms of the certificate of costs herein. The jurisdiction of this Court to enter judgment for the sum certified to be due to an advocate upon taxation of a bill of costs is contained in the Advocates Act and the Advocates Remuneration Order. Section 51(2) of the Advocates Act provides 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.*** 1. The certificate of taxation dated 8.7.25 that was issued by the taxing officer in favour of the Applicants herein has neither been set aside nor altered by the court. As per the foregoing provision, the certificate of costs is final as to the amount contained therein. Section 51(2) empowers this Court to make such order as it thinks fit, including an order that judgment be entered for the sum certified to be due with costs. 2. Paragraph 7 of the Advocates Remuneration Order allows an advocate to charge interest on his costs and disbursements as follows: ***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.*** 1. The rate of interest which an advocate may charge is set at 14% per annum. This interest is chargeable from the expiration of 1 month from delivery by the advocate of the bill to his client. There is a rider however. The claim for interest must be raised before the amount of the bill is paid in full. 2. There is on record an affidavit of service which indicates that the Respondent was served with the notice of taxation and bill of costs on 5.6.25. The Applicants are therefore entitled to charge interest from the expiration of one month from the delivery of its bill to the Respondent. 3. In view the foregoing, the Court finds that the Application dated 29.7.25 is merited. Judgment is hereby entered in favour of the Applicant as against the Respondent in the sum of Kshs. 171,420/= as per the certificate of taxation together with interest at 14% per annum from 5.7.25. The Applicant shall have costs. **DATED, SIGNED and DELIVERED in MALINDI this 24th day of July 2026** **\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_** **M. THANDE** **JUDGE**