https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/4076

https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/4076

The application failed because the Certificate of Taxation dated 28 January 2026 had been set aside following the reference, and therefore it no longer provided a valid basis for judgment or decree. The matter was overtaken by events and was moot pending re-taxation of the impugned items.

Source-derived case information.

Citation
[2026] KEELC 4076 (KLR)
Parties
Applicant: Onindo Onindo & Associates; Respondent: The Church Commissioners For Kenya
Court
Environment and Land Court
Jurisdiction
Kenya
Case Number
Environment and Land Miscellaneous Case E046 of 2026
Procedural Posture
Advocates Act Miscellaneous Application for Judgment on Certificate of Taxation / Ruling on Notice of Motion
Outcome
Application dismissed as moot/overtaken by events
Judges
["TW Murigi"]
Legal Topics
Section 51(2) Advocates Act, Certificate of Taxation, Reference From Taxation, Conversion of Certificate Into Judgment and Decree, Mootness Due to Setting Aside of Certificate
Source Language
en
Advocates and Legal Fees Civil Procedure Section 51(2) Advocates Act Certificate of Taxation Reference From Taxation Conversion of Certificate Into Judgment and Decree Mootness Due to Setting Aside of Certificate

Source-derived case record

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Parties

Onindo Onindo & Associates

Applicant

The Church Commissioners For Kenya

Respondent

Procedural Posture

Advocates Act Miscellaneous Application for Judgment on Certificate of Taxation / Ruling on Notice of Motion

  1. 1 Whether judgment should be entered for the Advocate/Applicant on the basis of the Certificate of Taxation dated 28 January 2026
  2. 2 Whether the pending or determined reference against the taxation affected the viability of the application

Ratio Decidendi

The application failed because the Certificate of Taxation dated 28 January 2026 had been set aside following the reference, and therefore it no longer provided a valid basis for judgment or decree. The matter was overtaken by events and was moot pending re-taxation of the impugned items.

Court Disposition

Application dismissed as moot/overtaken by events

Orders

  • The Notice of Motion dated 29 January 2026 is not allowed.
  • No judgment or decree is entered on the Certificate of Taxation dated 28 January 2026.