https://new.kenyalaw.org/akn/ke/judgment/kehc-dr/2026/15
The value of the subject matter was ascertainable from the pleadings at Kshs. 842,057.40, so Schedule 7 applied. Although the applicable scale suggested Kshs. 90,000.00 for instruction fees, the applicant had claimed Kshs. 60,000.00 and parties are bound by their pleadings, so the item was taxed as drawn....
Source-derived case information.
- Citation
- [2026] KEHC-DR 15 (KLR)
- Parties
- Advocate/applicant: Ngaywa & Kibet Partners LLP; Respondent: Monarch Insurance Company Limited
- Court
- High Court (DR)
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E110 of 2025
- Procedural Posture
- Advocate Client Bill of Costs Taxation / Ruling on Taxation
- Outcome
- Bill of costs taxed as drawn.
- Judges
- ["LA Mumassabba"]
- Legal Topics
- Advocate Client Bill of Costs, Taxation of Costs, Instruction Fees, Schedule 7 Advocates Remuneration Order, Value of Subject Matter, Reference Period
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Ngaywa & Kibet Partners LLP
Advocate/applicant
Monarch Insurance Company Limited
Respondent
Procedural Posture
Advocate Client Bill of Costs Taxation / Ruling on Taxation
Legal Issues
- 1 How to assess instruction fees in an advocate-client bill of costs
- 2 Whether the value of the subject matter was ascertainable from the pleadings
- 3 Whether items 1-4 should be taxed as drawn
Ratio Decidendi
The value of the subject matter was ascertainable from the pleadings at Kshs. 842,057.40, so Schedule 7 applied. Although the applicable scale suggested Kshs. 90,000.00 for instruction fees, the applicant had claimed Kshs. 60,000.00 and parties are bound by their pleadings, so the item was taxed as drawn. Attendances and disbursements were allowed as drawn because they were reasonably incurred and supported by receipts. The bill was therefore taxed at Kshs. 196,455.00.
Court Disposition
Bill of costs taxed as drawn.
Orders
- Advocate-client bill of costs dated 4th April 2025 and filed on 26th February 2026 taxed at Kshs. 196,455.00.
- Applicant granted 14 days right to file a reference.
Full Case Text
Judgment text and source record
1 paragraphs
 **REPUBLIC OF KENYA** **IN THE HIGH COURT OF KENYA AT NAKURU** **MISCELLANEOUS APPLICATION NO.E 110 OF 2025** **IN THE MATTER OF THE ADVOCATES ACT, CAP 16** **AND** **IN THE MATTER OF TAXATION OF COSTS BETWEEN ADVOCATE AND CLIENT** **BETWEEN** **NGAYWA & KIBET PARTNERS LLP ………….....ADVOCATE /APPLICANT** **-VERSUS-** **MONARCH INSURANCE COMPANY LIMITED…. …………RESPONDENT** **ARISING FROM** **NAKURU CMCC NO.1047 OF 2019 LEONARD RONO KIPKORIR A.K.A LEONARD RONO -VS- WASHE MWASEMU MWATELA & JOHN WAINANA A.K.A JOHN WAINAINA KIGINGE** **UNDER SCHEDULE 7 OF THE ADVOCATES REMUNERATION ORDER ,2014** **UNDER SCHEDULE 7 OF THE ADVOCATES REMUNERATION ORDER ,2014** **RULING AND REASONS FOR TAXATION ON THE ADVOCATE – CLIENT BILL OF COSTS DATED 4TH APRIL,2025** **Introduction** The Applicant filed an Advocate – Client Bill of Costs on 26th February ,2026 urging the Taxing Officer to tax the same at **Kshs. 196,455.00** The Bill of Costs relates to legal fees for representing the Respondent in **NAKURU CMCC NO.1047 OF 2019** The Respondent in opposition to the Applicant’s Bill of Costs filed their submissions dated 10th August ,2026 opposing Items No .1-4 . **The Law** The Applicable law is Schedule 7 of the Advocates (Remuneration) (Amendment) No. 2 Order, 2014.In the case of **JORETH LIMITED -Vs- KIGANO & ASSOCIATES, CIVIL APPEAL NO. 66 OF 1997 [2002] 1 E.A 92**, the Court of Appeal held as follows: ***“We would at this stage point out that the value of the subject matter of a suit, for the purposes of taxation of a bill of costs ought to be determined from the Pleadings, Judgment or settlement (if such be the case), but if the same is not ascertainable, the taxing officer is entitled to use his discretion to assess such instruction fee as he considers just, taking into account, amongst other matters, the nature and importance of the cause or matter, the interest of the parties, the general conduct of the proceedings, any directions by the trial Judge and all other relevant circumstances.”*** It is therefore trite law that the instructions fees is calculated from the value of the subject matter which is discerned from the Pleadings, Judgement or Settlement. In the instant case, the value of the subject matter as per the Pleadings is **Kshs.842,057.40**. The higher scale shall be applied as the matter was defended. This item should therefore be taxed at **Kshs.90,000.00.** However, the Applicant seeks **Kshs.60,000.00** and since parties are bound by their Pleadings, this item is taxed at **Kshs.60,00.00** as drawn. **Attendances and Disbursements** are reasonably drawn to scale and disbursements supported by receipts. I tax them as drawn . Advocate and Client Costs **Conclusion** Based on the foregoing therefore, the Applicant’s Advocate – Client Bill of Costs dated 4th April,2025 and filed in Court on 26th February ,2026 is hereby taxed at**Kshs.196,455.00 (*Kenya Shillings one hundred and ninety six thousand four hundred and fifty five)***as drawn. 14 Days Right to file a Reference. **\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_** **L.A. MUMASSABBA** **PRINCIPAL DEPUTY REGISTRAR** **26.8.2026** **RULING DATED, READ, SIGNED AND DELIVERED VIRTUALLY AT NAIROBI VIA MICROSOFT TEAMS PLATFORM THIS 26TH AUGUST ,2026** **In the Presence of:** Mr. Ontegi for the Applicant Mr. Tumaini for the Respondent Court Assistant: Phoebe