Mnm Advocates LLP v Pacis Insurance Company Ltd (Miscellaneous Application E173 of 2025) [2026] KEHC-DR 9 (KLR) (29 July 2026) (Ruling)
The bill was unopposed, but the taxing officer independently assessed it under the 2014 Advocates Remuneration Order. Because the subject matter value was not discernible and the suit had been dismissed for want of prosecution, instruction fees were assessed in discretion at Kshs.50,000. Items for service were taxed...
Source-derived case information.
- Citation
- [2026] KEHC-DR 9 (KLR)
- Parties
- Advocate/applicant: MNM Advocates LLP; Client/respondent: Pacis Insurance Company Ltd; Plaintiff: Samuel Lumbasi Makomerei; Defendant: Endmor Steel Millers Limited
- Court
- High Court (DR)
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E173 of 2025
- Procedural Posture
- Advocate Client Bill of Costs Taxation / Taxation Ruling
- Outcome
- Bill partially allowed and taxed down.
- Judges
- ["LA Mumassabba"]
- Legal Topics
- Instruction Fees, Taxing Officer Discretion, Advocate Client Costs, VAT on Costs, Disbursements, Reference Period
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
MNM Advocates LLP
Advocate/applicant
Pacis Insurance Company Ltd
Client/respondent
Samuel Lumbasi Makomerei
Plaintiff
Endmor Steel Millers Limited
Defendant
Procedural Posture
Advocate Client Bill of Costs Taxation / Taxation Ruling
Legal Issues
- 1 What is the proper instruction fee where the subject matter value cannot be discerned from the pleadings or judgment.
- 2 Whether the bill was reasonable and properly drawn despite being unopposed.
- 3 What items should be taxed off or allowed.
Ratio Decidendi
The bill was unopposed, but the taxing officer independently assessed it under the 2014 Advocates Remuneration Order. Because the subject matter value was not discernible and the suit had been dismissed for want of prosecution, instruction fees were assessed in discretion at Kshs.50,000. Items for service were taxed off, attendance items were partly reduced, and properly supported attendances and disbursements were allowed. Applying advocate-client enhancement and VAT produced a final taxed amount of Kshs.106,120.
Court Disposition
Bill partially allowed and taxed down.
Orders
- Instruction fees taxed at Kshs.50,000 with Kshs.15,000 taxed off from the amount claimed.
- Items 2, 9 and 9-related service charges taxed off.
Full Case Text
Judgment text and source record
1 paragraphs
 **REPUBLIC OF KENYA** **IN THE HIGH COURT OF KENYA AT NAIROBI** **MILIMANI LAW COURTS** **CIVIL DIVISION** **MISC. APPL. NO. E173 OF 2025** **MNM ADVOCATES LLP**......................................**ADVOCATE/APPLICANT** **-VERSUS-** **PACIS INSURANCE COMPANY LTD**.......................**CLIENT/RESPONDENT** **ARISING FROM** **REPUBLIC OF KENYA** **IN THE CHIEF MAGISTRATE'S COURT AT NAIROBI** **MILIMANI COMMERCIAL COURTS** **CIVIL SUIT NO. E1264 OF 2018** **SAMUEL LUMBASI MAKOMEREI**................................................**PLAINTIFF** **-VERSUS-** **ENDMOR STEEL MILLERS LIMITED**...........................................**DEFENDANT** **RULING AND REASONS FOR TAXATION ON THE APPLICANT’S ADVOCATE – CLIENT BILL OF COSTS DATED 8TH DECEMBER ,2025** **Introduction** The Applicant filed an Advocate-Client Bill of Costs dated 8th December ,2025 urging the Taxing Officer to tax the same at **Kshs.140,000.00** The Bill of Costs relates to legal fees for representing the Respondent in **MILIMANI CMCC NO. E1264 OF 2018** in which the Applicant herein represented the Respondent. The matter has been mentioned severally to allow parties reach a settlement but none was reached .The Respondent did not file their response to the Applicants bill of costs .The Applicant’s Bill of Costs is therefore unopposed. However, I am duty bound to check and counter check to ensure that the same is drawn to scale. **The Law** I have carefully considered the Bill of Costs filed by the Applicant herein. This is a matter the Applicant was instructed on 28th March ,2018 as per the email of the aforesaid date and hence the applicable **Advocates Remuneration (Amendment) Order** is that of **2014.** **Item No.1 – Instruction Fees** The Applicant seeks **Kshs.65,000.00**. **The Law** The value of the subject matter cannot be discerned from the Judgment or Pleadings. The matter was dismissed for Want of Prosecution. 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.*** 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 entered appearance, filed a Defence and proceeded to defend the Respondent in the matter. 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.15,000.00)** is hereby taxed off. **Items No.2 & 9** -These items relate to service they are taxed at **Kshs.1,400.00 Kshs.3,600.00** and **Kshs.600.00** respectively are hereby taxed off. **Items No.3,5-7,11& 12** – These items relate to attendances and Disbursements. They are reasonably drawn to scale and disbursements supported by receipts and I tax them as drawn Items 10 – This item relates to attendance for taxation. The attendances were six and therefore this item is taxed at **Kshs.6,000.00 .** **Advocate and Client Costs** The Advocates Remuneration (Amendment) Order 2014 Schedule VII 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 50% ;or 2. The fees ordered by the Court, increased by 50%; or 3. The fees agreed by the parties under Paragraph 57 of this order increased by 50%; as the case may be, such increase to include all proper attendances on the client and all necessary correspondences. Total …………………………….…..…................................Kshs.60,500.00 Add ½................................................................................Kshs.30,250.00 Add VAT 16% ………………………….………………..……Kshs.14,520.00 Add Disbursements…………………………….….……...…….Kshs.850.00 **Total ………………………………………………...……….Kshs.106,120.00** **Conclusion** Based on the foregoing therefore, the Advocate-Client Bill of Costs dated 8th December,2025 is hereby taxed at **Kshs.106,120.00*(Kenya Shillings one hundred and six thousand, one hundred and twenty )*** A total sum of ***(Kshs.33,880.00) (Kenya Shillings thirty three thousand, eight hundred and eighty )*** is hereby taxed off from the entire Bill. 14 Days Right to file a Reference. **\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_** **L.A. MUMASSABBA** **PRINCIPAL DEPUTY REGISTRAR** **29.7.2026** **RULING DATED, READ, SIGNED AND DELIVERED VIRTUALLY AT NAIROBI VIA MICROSOFT TEAMS PLATFORM THIS 29TH DAY OF JULY,2026** In the Absence of Parties Court Assistant: Phoebe