https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/12817
The bill was unopposed, but the taxing officer independently assessed it. Because the subject matter value was not discernible from the record, Schedule 7(2) applied. Considering the nature of the claim and the work done, instruction fees were taxed at Kshs.50,000.00; that figure was then enhanced by one-half for...
Source-derived case information.
- Citation
- [2026] KEHC 12817 (KLR)
- Parties
- Applicant/advocate: Morgan Omusindi T/A Morgan Omusindi Law Firm Advocates; Respondent/client: Silas Simiyu Walusuna
- Court
- High Court
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Civil Application E313 of 2025
- Procedural Posture
- Advocate Client Bill of Costs Taxation / Ruling on Taxation
- Outcome
- Bill of costs taxed with reductions
- Judges
- ["LA Mumassabba"]
- Legal Topics
- Taxation of Advocate Client Bill of Costs, Instruction Fees, Schedule 7 of the Advocates Remuneration Order, VAT on Legal Fees, Reference Period After Taxation
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Morgan Omusindi T/A Morgan Omusindi Law Firm Advocates
Applicant/advocate
Silas Simiyu Walusuna
Respondent/client
Procedural Posture
Advocate Client Bill of Costs Taxation / Ruling on Taxation
Legal Issues
- 1 What is the proper instruction fee where the value of the subject matter is not discernible from pleadings or judgment?
- 2 Which items are recoverable under Schedule 7 of the Advocates Remuneration Order 2014?
- 3 What is the correct advocate-client total after enhancement and VAT?
Ratio Decidendi
The bill was unopposed, but the taxing officer independently assessed it. Because the subject matter value was not discernible from the record, Schedule 7(2) applied. Considering the nature of the claim and the work done, instruction fees were taxed at Kshs.50,000.00; that figure was then enhanced by one-half for advocate-client costs and subjected to VAT. Several additional items were taxed off for not being provided by Schedule 7 or for excessive claim, resulting in a final taxed amount of Kshs.109,700.00.
Court Disposition
Bill of costs taxed with reductions
Orders
- Instruction fees taxed at Kshs.50,000.00.
- Advocate-client total computed at Kshs.87,000.00 after one-half increase and VAT on the instruction fee base as applied by the court.
Full Case Text
Judgment text and source record
1 paragraphs
 **REPUBLIC OF KENYA** **IN THE HIGH COURT OF KENYA AT NAKURU** **MISC. CIVIL APPLICATION NO. E313 OF 2025** **IN THE MATTER OF ORDER 51 RULE 1 OF THE CIVIL PROCEDURE RULES** **AND** **IN THE MATTER OF SECTIONS 48 AND 51 OF THE ADVOCATES ACT, CAP. 16, LAWS OF KENYA AND THE ADVOCATES (REMUNERATION) ORDER, 2014** **AND** **IN THE MATTER OF AN ADVOCATE–CLIENT BILL OF COSTS** **AND** **IN THE MATTER OF NAKURU CHIEF MAGISTRATE’S COURT CIVIL SUIT NO. E351 OF 2025: SILAS SIMIYU WALUSUNA v GEORGE MUIRU NDUNGU** **-BETWEEN-** **MORGAN OMUSINDI T/A MORGAN OMUSINDI LAW FIRM ADVOCATES**.. **APPLICANT/ADVOCATE** **-VERSUS-** **SILAS SIMIYU WALUSUNA**...................................... **RESPONDENT/CLIENT** **RULING AND REASONS FOR TAXATION ON THE RESPONDENT’S PARTY AND PARTY BILL OF COSTS DATED 23RD OCTOBER,2025** **Introduction** The Applicant filed an Advocate Client Bill of Costs dated 23rd October ,2023 urging the Taxing Master to tax the same at **Kshs.219,800.00.**The Bill of Costs arises from **NAKURU CHIEF MAGISTRATE’S COURT CIVIL SUIT NO. E351 OF 2025** The Respondent was served but did not file a response. The Affidavit of Service dated 20th July,2026 is on record. The Bill of Costs is therefore unopposed. However, I am duty bound to check and **The Law** I have carefully considered the Bill of Costs filed by the Applicant herein. The Applicant was instructed in the year 2025 hence the applicable **Advocates Remuneration (Amendment) Order** is that of **2014.** **Item No.1 – Instruction Fees** The Applicant seeks **Kshs.97,500.00**. **The Law** The value of the subject matter cannot be discerned from the Judgment or Pleadings. The applicable law therefore is Schedule 7 (2) of the Advocates Remuneration (Amendment) Order ,2014 which states as follows: ***“In any suit or appeal by the nature of which no specific sum is sued for, claimed for or awarded in the Judgement (other than proceedings falling under Paragraph 3 below); such costs as the court in its discretion but not less than Kshs.20000 if undefended or unopposed and (subject to any special order for good reason connected with the nature and importance or the difficulty or the urgency of the matter) not to exceed Kshs.50,000.00*** The Court must ensure that the Advocates instructions fees is to seek and has more and no less than reasonable compensation for professional work done. I have perused the proceedings and considered the work done by the Applicant in this matter. The Applicant filed a Plaint and Notice of Motion dated 6th November ,2025 seeking to have the Bill be taxed as drawn. However, I have carefully considered the factual and legal issues with a view to gauge complexity of issues, importance of the matter, the amount involved, perusal of entire paper work, studying and preparing for the matter, responsibility shouldered based on the nature and importance of the subject matter. This is an accident claim which is yet to be determined. Bearing in mind all the aforesaid factors and the reasons herein and in exercise of the discretion vested in me, I find that the amount claimed by the Applicant herein is reasonable. This item is therefore taxed at **Kshs.50,000.00 (Kshs.40,000.00)** is hereby taxed off. **Advocate Client Costs** The Advocates Remuneration Order 2014 Schedule 7 B on Advocate and Client costs provides that: As between Advocate and client the minimum fee shall be- 1. The fees prescribed in A above, increased by one half ;or 2. The fees ordered by the court, increased by one half ;or 3. The fees agreed by the parties under Paragraph 57 of this order increased by one – half ; as the case may be, such increase to include all proper attendances on the Client and all necessary correspondence. Total ……………………………………….….......…………..**Kshs.50,000.00** Add one half ……………………………………...…………**Kshs.25,000.00** **Add 16%VAT …………………………………………………Kshs.12,000.00** **Total ………………………………………..…..……………..Kshs.87,000.00** **Items No.4,5 & 9** -These items are not provided under schedule 7 and they are therefore taxed off. **Item No.7** -Taxed at **Kshs.1,400.00 (Kshs.18,600.00)** is hereby taxed off **Item No.19** – This item is taxed at **Kshs.1,400.00 (Kshs.8,600.00)** is hereby taxed off . **Item No.20** – This item relates to attending taxation.The attendances are two including the date of Ruling. The same is taxed at **Kshs.2,000.00 (Kshs.3,000.00)** is hereby taxed off. **Conclusion** Based on the foregoing therefore, the Applicant’s Advocate – Client Bill of Costs dated 29th August ,2026 and filed in Court on 19th January ,2026 is hereby taxed at**Kshs.109,700.00 (*Kenya Shillings one hundred and nine thousand ,seven hundred )*** A total sum of **(Kshs.110,100.00) *(Kenya Shillings one hundred and ten thousand ,one hundred )***is hereby taxed off from the entire Bill. 14 Days Right to file a Reference. **\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_** **L.A. MUMASSABBA** **PRINCIPAL DEPUTY REGISTRAR** **11.8.2026** **RULING DATED, READ, SIGNED AND DELIVERED VIRTUALLY AT NAIROBI VIA MICROSOFT TEAMS PLATFORM THIS 11TH AUGUST ,2026** **In the Presence of:** Mr. Omusundi for the Applicant Respondent :Absent Court Assistant: Phoebe