https://new.kenyalaw.org/akn/ke/judgment/kemc/2026/548
The court taxed the bill strictly item by item, allowing only items properly drawn, supported by receipts or evidence, and reasonable in quantum, while taxing off unsupported or excessive claims; it then added VAT to the net taxed amount.
Source-derived case information.
- Citation
- [2026] KEMC 548 (KLR)
- Parties
- Auctioneer/applicant: Dickson Omonde T/A Dimonde Agencies and Auctioneers; Instructing Party/1st Respondent: Rafiki Microfinance Bank Limited; Debtor/2nd Respondent: Medichae Obimoh Okoth
- Court
- Magistrate's Court
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E590 of 2021
- Procedural Posture
- Auctioneer's Bill of Costs Taxation / Ruling on Taxation
- Outcome
- Bill of costs taxed at Kshs. 84,970.70 inclusive of VAT.
- Judges
- ["RN Maloba"]
- Legal Topics
- Taxation of Auctioneer's Bill of Costs, Commission on Attachment Proceeds, Disbursements and Receipts, VAT on Taxed Costs, Reasonable Transport and Service Expenses
- 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
Medichae Obimoh Okoth
Debtor/2nd Respondent
Procedural Posture
Auctioneer's Bill of Costs Taxation / Ruling on Taxation
Legal Issues
- 1 Whether the auctioneer's bill of costs dated 4/8/2021 was properly itemized and taxable.
- 2 Whether claimed disbursements such as inventory, transport, other disbursements, and process service fees were proved and recoverable.
- 3 Whether commission on the proclaimed amount was correctly calculated under the applicable scale.
Ratio Decidendi
The court taxed the bill strictly item by item, allowing only items properly drawn, supported by receipts or evidence, and reasonable in quantum, while taxing off unsupported or excessive claims; it then added VAT to the net taxed amount.
Court Disposition
Bill of costs taxed at Kshs. 84,970.70 inclusive of VAT.
Orders
- Item 1 taxed at Kshs. 1,000.
- Item 2 taxed 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. E590 OF 2021** **DICKSON OMONDE T/A** **DIMONDE AGENCIES AND AUCTIONEERS...........AUCTIONEER/APPLICANT** **=VERSUS=** **RAFIKI MICROFINANCE** **BANK LIMITED............................INSTRUCTING PARTY/1ST RESPONDENT** **MEDICHAE OBIMOH OKOTH………………………DEBTOR/2ND RESPONDENT** **RULING** The court is assessing the auctioneer’s bill of costs dated 4/8/2021. I proceed to asses the bill of costs as follows: Item 1- Drawn to scale., It is taxed at kshs. 1,000/=. Item 2 – Fees on attachment – kshs. 4,000/=. Drawn to scale and is taxed at kshs. 4,000/= Item 3 – Taking inventory – kshs. 4,900/= charged. As no evidence was furnished to show that any goods were transported or insurance on them taken, I would tax off this items, Item 4 – Commission on kshs. 953,012.20, kshs. 52,650.61 per rule 4, fees on this item is calculated as follows; First 100,000 10% thereof = kshs. 10,000/= Excess thereof – 5 x 853,012.20 = kshs. 42,650.61 Total = kshs. 42,650.61 = kshs. 10,000 + 42, 650.61 = kshs. 52,650.61 Item 5 – Insurance -Nil Item 6 – Transport upon proclamation on 18/8/2020 – Bungoma town-Ugunja ( 73.3 x 2 x 3 x 93 – kshs 40.901.40 There being no evidence of type of vehicle used, its engine capacity, receipt of voucher for fuel or work sheet , I would reduce this amount to kshs. 10,000/= representing reasonable taxi service hire. Item 7 – Security – Nil Item 8 – Storage – Nil Item 9 – Nil Item 10 – Other disbursements – kshs. 3,400 charged for food, accommodation, printing). In abence of receipt, this amount is taxed off. Item 11 – Filing fees ( Notice of appointment, submissions, bill of costs and advocates fees) kshs 500/= allowed on this item based on filing fees receipts on record. Item 12 – process service fees ( Bungoma to Rafiki Bank Officers) – kshs. 10,000/- charged. No evidence of service availed and or any affidavit of service filed. It is taxed off. Item 13 – Investigation – Bungoma – Ugunja kshs. 5,600 charged. Same reasonable when weighed against item 6 and is allowed a drawn. Total = kshs 73,250.60. Add VAT = 73,250.60 + 11,720.10 = Kshs. 84,970.70 only **HON. R.B.N MALOBA** **SPM** Ruling delivered in open court this 20th day of August 2026 In the presence of; Respondent- Mr. Macharia Applicant- N/A for Mr. Otsiula **R.B.N. MALOBA(MS)** **SPM**