https://new.kenyalaw.org/akn/ke/judgment/kemc/2026/546
The court allowed only items that were either provided for under the Auctioneers Rules or adequately justified by the record, taxed off unsupported and excessive claims, computed commission strictly under Rule 5 on the principal sum of Kshs.142,411.80, allowed a reasonable substitute of Kshs.10,000 for transport in...
Source-derived case information.
- Citation
- [2026] KEMC 546 (KLR)
- Parties
- Auctioneer/applicant: DICKSON OMONDE T/A DIMONDE AGENCIES AND AUCTIONEERS; Instructing Party/1st Respondent: RAFIKI MICROFINANCE BANK LIMITED; Debtor/2nd Respondent: EPHRA AYIETA ONYANGO
- Court
- Magistrate's Court
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E592 of 2021
- Procedural Posture
- Auctioneer’s Bill of Costs Taxation/assessment / Ruling on Taxation of Bill of Costs Dated 4/8/2021
- Outcome
- Bill of costs taxed down and allowed at Kshs.36,099.90 inclusive of VAT.
- Judges
- ["RN Maloba"]
- Legal Topics
- Taxation of Auctioneer’s Bill of Costs, Assessment Under Part II of the Auctioneers Rules, Allowability of Disbursements and Commission, Recovery of Transport, Filing and Investigation Expenses, VAT on Taxed Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
DICKSON OMONDE T/A DIMONDE AGENCIES AND AUCTIONEERS
Auctioneer/applicant
RAFIKI MICROFINANCE BANK LIMITED
Instructing Party/1st Respondent
EPHRA AYIETA ONYANGO
Debtor/2nd Respondent
Procedural Posture
Auctioneer’s Bill of Costs Taxation/assessment / Ruling on Taxation of Bill of Costs Dated 4/8/2021
Legal Issues
- 1 What items in the auctioneer’s bill of costs were allowable under the Auctioneers Rules
- 2 Whether commission should be computed on the principal sum claimed
- 3 Whether claimed disbursements were proved by receipts or supporting documents
Ratio Decidendi
The court allowed only items that were either provided for under the Auctioneers Rules or adequately justified by the record, taxed off unsupported and excessive claims, computed commission strictly under Rule 5 on the principal sum of Kshs.142,411.80, allowed a reasonable substitute of Kshs.10,000 for transport in place of unsupported AA-rate charges, allowed filing fees proved by receipts, allowed investigation charges as reasonable, and then added 16% VAT to reach the final taxed sum of Kshs.36,099.90.
Court Disposition
Bill of costs taxed down and allowed at Kshs.36,099.90 inclusive of VAT.
Orders
- Item 1 allowed at Kshs.1,000
- Item 2 allowed at Kshs.4,000
Full Case Text
Judgment text and source record
1 paragraphs
**REPUBLIC OF KENYA** **IN THE CHIEF MAGISTRATE'S COURT AT BUNGOMA** **MISC. APPL. NO. E592 OF 2021** **DICKSON OMONDE T/A** **DIMONDE AGENCIES AND AUCTIONEERS...........AUCTIONEER/APPLICANT** **=VERSUS=** **RAFIKI MICROFINANCE** **BANK LIMITED............................INSTRUCTING PARTY/1ST RESPONDENT** **EPHRA AYIETA ONYANGO….………………………DEBTOR/2ND RESPONDENT** **RULING** The court is taxing/assessing the auctioneers bill of costs dated 4/8/2021 as was prayed in the application of the even date. The same was canvassed by written submissions. I would tax/assess the same under part II of the Auctioneers Rules as follows; Item 1 – Upon receipt of warrants or letter of instruction kshs. 1,000/= allowed. It is drawn to scale per rule 1. Item 2 – Fees before attachment or repossession. Item drawn to scale. Amount of kshs. 4,000/= allowed as drawn. Item 3 - Taking inventory kshs. 3,900/= charged. Item not justified because it is not shown that any of the proclaimed goods were attached or insured as provided under Rule 10. Item is taxed off. Item 4- Auctioneer’s commission kshs. 14,241.18 charged against principal sum of kshs. 142,411.80. I calculate the same per Rule 5 as follows. First 100,000/= at 10% = kshs. 10,000/= Excess thereof at 5% 5/100 x 2,411.80 = kshs. 120.59 + 10,000 = 10,120.59 The rest is taxed off. Item 5 – Insurance -Nil Item 6 – Transport upon proclamation on 10/3/2020 Bungoma – Kisumu kshs. 45,739.20 charged. Rates used are AA rates (73.3 x 2 x 3 x 104 km). But because the type of motor vehicle used and its engine were not specified or any receipt or fuel voucher produced or even a work ticket, I would find use of those rates unjustified. Therefore, I will allow a sum of kshs. 10,000/= to represent reasonable taxi hire services. Item 7 – Security – Nil Item 8 – Storage – Nil Item 9 – Sale commission – Nil Item 10 – Other disbursements – Kshs. 3,400/= charged. Item not proved by receipts or any other relevant documents. It is taxed off. Item 11 – Filing fees on notice of appointment, bill of costs and submissions. I will allow this item at kshs. 500/- based on the receipts on record. Item 12 – Process server’s fees ( Bungoma to Rafiki Bank Offices) – kshs. 10,000 charged. Not proved by receipt and further to this no return of service is on record. Item 13 – Investigation Bungoma – Kisumu kshs. 5,500 charged. Reasonably charged compared to item 6 and is allowed. Total = 1000 + 4000 + 10,120.59 + 10,000 + 500 + 5500 = kshs. 31,120.59 Add 16% VAF = Kshs. 4,979.29 + 31,120.59 = Kshs. 36.099.90 only **HON. R.B.N MALOBA** **SPM** Ruling delivered in open court this 20th day of August 2026 In the presence/absence of; Respondent- Mr. Macharia Applicant- N/A for Mr. Otsiula **R.B. N. MALOBA(MS)** **SPM**