[2023] KECPT 803 (KLR)
The Tribunal found that the Bill of Costs must be taxed strictly in accordance with the Advocates Remuneration Order, Schedule II. Instruction fees were allowed at Kshs. 302,500/= as per the schedule, while getting up fees, drawings, and perusal were disallowed (taxed off) for lack of basis under the relevant...
Source-derived case information.
- Citation
- [2023] KECPT 803 (KLR)
- Parties
- Applicant: Orient Sacco; Respondent: John Mwangi Ngugi
- Court
- Cooperative Tribunal
- Jurisdiction
- Kenya
- Case Number
- Tribunal Case 127 of 2021
- Procedural Posture
- Bill of Costs / Taxation Ruling
- Outcome
- Bill of Costs taxed at Kshs. 435,162/=
- Judges
- BM Kimemia, J. Mwatsama, B Sawe, F Lotuiya, P. Gichuki, M Chesikaw, PO Aol
- Legal Topics
- Costs Taxation, Advocates Remuneration Order, Bill of Costs, Taxation of Costs
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Orient Sacco
Applicant
John Mwangi Ngugi
Respondent
Procedural Posture
Bill of Costs / Taxation Ruling
Legal Issues
- 1 Whether the Bill of Costs dated 30.9.2022 should be taxed as presented by the Claimant.
- 2 Whether the items claimed in the Bill of Costs are allowable under the Advocates Remuneration Order.
Ratio Decidendi
The Tribunal found that the Bill of Costs must be taxed strictly in accordance with the Advocates Remuneration Order, Schedule II. Instruction fees were allowed at Kshs. 302,500/= as per the schedule, while getting up fees, drawings, and perusal were disallowed (taxed off) for lack of basis under the relevant provisions. Attendances and service were allowed as per the prescribed rates. Disbursements were allowed only where properly supported. VAT was added at 16% on the allowed items. The total taxed amount was determined to be Kshs. 435,162/=. The absence of a response from the Respondent did not affect the Tribunal's obligation to apply the law strictly to the Bill of Costs presented.
Court Disposition
Bill of Costs taxed at Kshs. 435,162/=
Orders
- The Bill of Costs dated 30.9.2022 is taxed at Kshs. 435,162/=
Full Case Text
Judgment text and source record
23 paragraphs
Orient Sacco v Ngugi (Tribunal Case 127 of 2021) [2023] KECPT 803 (KLR) (31 August 2023) (Ruling)
Neutral citation: [2023] KECPT 803 (KLR)
Republic of Kenya
In the Cooperative Tribunal
Tribunal Case 127 of 2021
BM Kimemia, Chair, J. Mwatsama, Vice Chair, B Sawe, F Lotuiya, P. Gichuki, M Chesikaw & PO Aol, Members
August 31, 2023
Between
Orient Sacco
Claimant
and
John Mwangi Ngugi
Respondent
Ruling
1. The matter for determination is the Bill of Cost dated 30. 9.2022. we note that there was no response filed by the Respondent in regard to the said Bill of Cost.The same is taxed in accordance to Schedule II Advocates Remuneration Order as follows:i.Items 1- Instruction fees, the Claimant has claimed Kshs. 1,800,000/= and the same is taxed off at Kshs. 302,500/= as per schedule II(8).ii.Items 2- Kshs. 374,590/= is claimed as the getting up fees; this item is taxed at Nil as per Schedule II (5).iii.Items 3,4, and 5 – Drawings are taxed off at Nil in accordance to Schedule II(5)iv.Items 6,7 and 8 – Attendances are taxed off at Kshs.500/=, Kshs. 2100/=, Kshs. 2100/= respectively as provided for under Schedule II(109) and 10(c)(i) respectively total Kshs. 4700/=.v.Items 9,10,11,12 and 13 – Service are taxed at Kshs. 1400/= each total Kshs. 7000/=.vi.Items 14- perusal – taxed off at NIL as per Schedule II(5).vii.Items 15,16,18 and 19 - Disbursements taxed off at Kshs. 70,170/=, Kshs. 75/=, Kshs. 370/= and Kshs.75/= respectively total Kshs. 70,690/=
2. The amount claimed in the Bill of Cost is Kshs. 2,273,440/=, the Bill of Cost is taxed in summary as follows:1. Items 1- Kshs. 302,500/=
2. Items 2- Nil
3. Items 3,4 and 5- Nil
4. Items 6,7,and 8 – Kshs. 4,700/=
5. Items 9,10,11,12, and 13- Kshs. 7000/= 314,200/=
6. Items 14- Nil
7. Items 15,16,18 and 19- Kshs. 70,690/=Plus 16% VAT on items 1,2,34,5 and 6 Kshs.50,272=Kshs. 364,472 plus Kshs. 70,690/=.Grand total = Kshs. 435,162/=The Bill of Costs dated 30. 9.2022 is therefore taxed at Kshs. 435,162/= .
RULING SIGNED, DATED AND DELIVERED VIRTUALLY AT NAIROBI THIS 31ST DAY OF AUGUST, 2023. HON. BEATRICE KIMEMIACHAIRPERSONHON. J. MWATSAMADEPUTY CHAIRPERSONHON. BEATRICE SAWEMEMBERHON. FRIDAH LOTUIYAMEMBERHON. PHILIP GICHUKIMEMBERHON. MICHAEL CHESIKAWMEMBERHON. PAUL AOLMEMBER