https://new.kenyalaw.org/akn/ke/judgment/keelrc/2026/1857
The taxed Bill of Costs could not stand because service for taxation was defective and unclear, the record did not show that the matter was properly fixed for taxation, the Bill was undated and therefore formally defective, and several items required closer scrutiny. The taxing officer’s decision taxing the Bill as...
Source-derived case information.
- Citation
- [2026] KEELRC 1857 (KLR)
- Parties
- Claimant: Millicent Achieng’ Onyango; Respondent: Ekatrra Tea Kenya PLC
- Court
- Employment and Labour Relations Court
- Jurisdiction
- Kenya
- Case Number
- Cause E011 of 2024
- Procedural Posture
- Employment and Labour Relations Court Cause; Taxation Dispute on Party and Party Bill of Costs / Ruling on Application to Set Aside Taxing Officer’s Decision
- Outcome
- Application allowed
- Judges
- ["J Rika"]
- Legal Topics
- Taxation of Costs, Setting Aside Taxation Ruling, Defective Service, Undated Pleading, Bill of Costs, Mention Versus Taxation Notice
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Millicent Achieng’ Onyango
Claimant
Ekatrra Tea Kenya PLC
Respondent
Procedural Posture
Employment and Labour Relations Court Cause; Taxation Dispute on Party and Party Bill of Costs / Ruling on Application to Set Aside Taxing Officer’s Decision
Legal Issues
- 1 Whether the Bill of Costs was properly served for taxation
- 2 Whether the Bill of Costs was valid despite being undated
- 3 Whether the taxing officer’s decision to tax the Bill as drawn was sustainable
Ratio Decidendi
The taxed Bill of Costs could not stand because service for taxation was defective and unclear, the record did not show that the matter was properly fixed for taxation, the Bill was undated and therefore formally defective, and several items required closer scrutiny. The taxing officer’s decision taxing the Bill as drawn was therefore unsustainable and had to be set aside.
Court Disposition
Application allowed
Orders
- The application dated 25th March 2026 is allowed.
- The ruling of the Taxing Officer made on 11th March 2026 is set aside and replaced with an order striking out the undated Bill of Costs.
Full Case Text
Judgment text and source record
1 paragraphs
**REPUBLIC OF KEENYA** **IN THE EMPLOYMENT AND LABOUR** **RELATIONS COURT AT KERICHO** **CAUSE NUMBER E011 OF 2024** **BETWEEN** MILLICENT ACHIENG’ ONYANGO ......................................................... CLAIMANT **VERSUS** EKATERRA TEA KENYA PLC ...............................................................RESPONDENT **RULING** 1. The Respondent filed an application dated 25th March 2026, asking the Court to set aside the Taxing Officer’s decision dated 11th March 2026. [The Cause Number on the application is erroneously indicated as No. E007 of 2024. The correct No. is E011 of 2024 as shown in the Judgment on record. E007 of 2024 involved the Respondent herein and another former Employee Walter Kihara, where Judgment was delivered on 26th September 2025]. 2. The application is corrected to indicate the correct registration number, E011 of 2024, instead of E007 of 2024. 1. The Party-Party Bill was ‘’taxed as drawn.’’ 2. The Respondent, who was absent during taxation, feels that the Taxing Officer ought to have looked at all the items in detail, instead of merely directing that the Bill is ‘’taxed as drawn.’’ 3. An item referred to as ’waking up fees’ was inserted in the Bill, and allowed at Kshs. 40,000 without scrutiny. 4. The Respondent complains that the Bill was scheduled for mention on the date it was taxed. 5. Lastly, the Respondent submits that the Bill was undated. 6. The Claimant filed a brief replying affidavit sworn by herself on 7th April 2026. 7. She states that the Respondent was notified about the date of taxation, but kept away from the Court. Taxation was done in accordance with the Advocates’ Remuneration Order. 8. It was agreed that the application is considered and determined on the strength of the Parties’ affidavits and submissions. 9. The matter was last mentioned on 21st April 2024. **The Court Finds**: - 1. It is not clear from the record, if the Bill of Costs was scheduled for mention or taxation, on 11th March 2026. 1. Taxation is a form of hearing, and cannot be the same thing, as a mention. Matters are normally mentioned for the Court to issue procedural orders. 2. On 24th February 2026, the record indicates that the Claimant, ‘’fixed the matter for mention for taxation.’’ Was it fixed for mention or for taxation? 3. The Claimant states in her replying affidavit, that the Respondent was issued a ‘notice of taxation.’ 4. The affidavit of service filed by process-server Benard Obiero, sworn on 27th February 2026 does not shed light on what he served. 5. At paragraph 2, he states that he e-mailed a ‘mention notice’ upon the Respondent on 25th February 2026. 6. At paragraph 3, he states that, ‘’ I then caused service of today’s mention notice for taxation...’’ 7. It was not clear what kind of a notice was being served upon the Respondent. Service was defective. 8. The Bill of Costs was itself undated. The Taxing Officer observed this, when the Bill was taxed. Court pleadings that bear no date lack formal validity, and cannot be sustained. Dates and signatures on pleadings are important identifiers. They validate pleadings. 9. Some of the items in the Bill needed more interrogation. Attendances for hearing, submissions, judgment were uniformly allowed at Kshs. 7,100. On 20th March 2025, hearing was adjourned with the consent of both Counsel. There was no order on costs made. The second last item on the Bill, ’waking up fees,’ appears to have been included in the Bill after all other items, including the service of the mention notice on taxation. It is not indicated on what date the ’waking up fees’ was incurred. ’Waking up fees’ if any, is normally claimed at the time the Claim is prepared for hearing, not at taxation of costs. 10. The Bill as taxed, is unsustainable. **IT IS ORDERED**: - 1. **The application dated 25th March 2026 is allowed.** 2. **The ruling of the Taxing Officer made on 11th March 2026 is set aside, and replaced with an order of this Court striking out the undated Bill of Costs.** 1. **The Claimant to file a fresh Bill of Costs, to be taxed by a different Taxing Officer.** Dated, signed and delivered electronically at Kericho, under Rule 68[5] of the E&LRC [Procedure] Rules, 2024, this 30th day of June 2026. James Rika Judge 