[2021] KEELC 371 (KLR)
The court found that a certificate of taxation had been issued and not set aside, making it conclusive as to the amount due. The respondent's argument that the applicant had already received more than the taxed amount was rejected, as the sum received was considered during taxation and should have been raised before...
Source-derived case information.
- Citation
- [2021] KEELC 371 (KLR)
- Parties
- Applicant: Odera Obar & Co. Advocates; Respondent: Hellen Odido
- Court
- Environment and Land Court
- Court Station
- Environment and Land Court at Nairobi
- Jurisdiction
- Kenya
- Case Number
- Environment & Land Case 252 of 2015
- Procedural Posture
- Miscellaneous Application / Ruling on Application for Entry of Judgment on Taxed Costs
- Outcome
- judgment entered for applicant with interest
- Judges
- EO Obaga
- Legal Topics
- Taxation of Costs, Advocate Client Bill, Interest on Costs, Certificate of Taxation
- 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
Odera Obar & Co. Advocates
Applicant
Hellen Odido
Respondent
Procedural Posture
Miscellaneous Application / Ruling on Application for Entry of Judgment on Taxed Costs
Legal Issues
- 1 Whether the applicant is entitled to entry of judgment for the taxed costs as per the certificate of taxation.
- 2 Whether interest at 14% per annum is payable on the taxed costs from the date of taxation.
Ratio Decidendi
The court found that a certificate of taxation had been issued and not set aside, making it conclusive as to the amount due. The respondent's argument that the applicant had already received more than the taxed amount was rejected, as the sum received was considered during taxation and should have been raised before the taxing officer. The court held that, under Rule 7 of the Advocates Remuneration Order, interest at 14% per annum is payable on the taxed costs from 30 days after the date of taxation, which is 24th February 2017. Judgment was therefore entered for the applicant for the taxed sum with interest as specified.
Court Disposition
judgment entered for applicant with interest
Orders
- Judgment is entered for the applicant in the sum of Kshs.563,325.28 with interest at 14% per annum from 24th February 2017 until payment in full.
Full Case Text
Judgment text and source record
34 paragraphs
REPUBLIC OF KENYA
IN THE ENVIRONMENT & LAND COURT
AT NAIROBI
MILIMANI LAW COURTS
MISC CIVIL CASE NO. 252 OF 2015
IN THE MATTE R OF: THE ADVOCATES ACT CAP 16 LAWS OF KENYA
IN THE MATTER OF: TAXATION OF COSTS BETWEEN CLIENT & ADVOCATE
- BETWEEN -
ODERA OBAR & CO.ADVCOATES........................................................................APPLICANT
- VERSUS -
HELLEN ODIDO.....................................................................................................RESPONDENT
BEING THE COSTS ARISING OUT OF ARBITRATION
BETWEEN
HELLEN ODIDO...........................................................................................................CLAIMANT
- VERSUS -
ANNE MUTISO........................................................................................................RESPONDENT
RULING
1. This is a ruling in respect of a notice of motion dated 11th September 2019 in which the Applicant seeks entry of judgment in the sum of Kshs.563,325. 2 being taxed together with interest of 14% per annum from 2th November 2015 until payment in full. The Applicant contends that a certificate of taxation was issued by the taxing officer certifying that the advocate/client bill of costs had been taxed on 24th January 2017. The said certificate has not been varied and therefore judgment should be entered with interest at 14% per annum.
2. The Applicant’s application was opposed by the Respondent based on grounds of opposition dated 16th October 2020 on the ground that the application is incompetent and fatally defective as the amount on the certificate is less than the sum of Kshs614,525 /= which the Applicant admits having received from the Respondent and there is no outstanding amount which can attract interest at the rate of 14% per annum.
3. I have considered the Applicant’s application as well as the opposition to the same by the Respondent. During the hearing of this application, the counsel for the Respondent indicated that they were not opposed to entry of judgment but were only opposed to interest sought. The Respondent argued that a reading of Rule 7 of the Advocates Remuneration Order shows that the basis of interest f 14% is the amount in the bill and not on taxed costs.
4. The Respondent’s counsel argument does not seem to help. Whereas he seems to suggest that interest should have been based on the sum of Kshs.614,525/ which the Applicant admitted receiving he went on to argue that it is the Respondent who is owed a refund as the amount of taxed costs is less than what was admitted . In answer to this argument, the Applicant’s counsel argued that the admitted sum was taken into account during the taxation and that this is an issue which should have been raised before the taxing officer.
5. There is no doubt that a certificate of taxation has been issued. There was an attempt to set aside the taxed costs by the Applicant but this attempt failed when this court dismissed the Applicant’s reference on 7th November 2017. There have been different interpretations touching on order 7 of the Advocates Remuneration Order. Order 7 of the Advocates Remuneration provides as follows:
“ An advocate may charge interest at 14% per annum on his disbursements and costs, whether by sale or otherwise from the expiration of one month from the delivery of his bill to the client, providing such claim for interest is raised before the amount of the bill has been aid or tendered in full”.
6. There is no evidence that the Applicant had delivered his bill to the Respondent. There is also no evidence that the Respondent had paid for or tendered the amount in full before the bill was delivered. This is why the Applicant moved to court and filed his bill for taxation. The bill was taxed at Kshs.563,325. 28 . For purposes of Rule 7 of the Advocates Remuneration, order this is the time the Applicant’s bill was delivered to the client. As per the said rule, interest of 13% per annum would start running 30 days after the date of taxation. It therefore follows that interest on taxed bills will start to run from 24th February 2017.
7. I therefore enter judgment for the Applicant in the sum of Kshs.563, 325. 28 with interest at 14% per annum with effect from 24th February 2017 until payment in full.
It is so ordered.
DATED, SIGNED AND DELIVERED AT ELDORET ON THIS 21ST DAY OF OCTOBER, 2021
E.O.OBAGA
JUDGE
In the Virtual Presence of :-
Mr Otieno for Ms Migiro for Applicant
Court Assistant: Mercy
E.O. OBAGA
JUDGE