https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/8808
The certificates of taxation were valid, unchallenged, and not set aside or varied, so judgment had to issue for the advocate. The advocate was also entitled to interest under paragraph 7 of the Advocates Remuneration Order because the claim was properly raised before the client paid the taxed amounts in full; the...
Source-derived case information.
- Citation
- [2026] KEHC 8808 (KLR)
- Parties
- Advocate: Shah and Parekh; Client: Kenindia Assurance Co. Ltd
- Court
- High Court
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Civil Application 110 of 2018
- Procedural Posture
- Miscellaneous Civil Application / Ruling on Advocate Client Application for Judgment on Taxed Costs
- Outcome
- Application allowed
- Judges
- ["Sifuna Nixon"]
- Legal Topics
- Judgment on Certificate of Taxation, Advocate Client Bill of Costs, Interest on Taxed Costs, Section 51(2) Advocates Act, Paragraph 7 Advocates Remuneration Order
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Shah and Parekh
Advocate
Kenindia Assurance Co. Ltd
Client
Procedural Posture
Miscellaneous Civil Application / Ruling on Advocate Client Application for Judgment on Taxed Costs
Legal Issues
- 1 Whether judgment should be entered for the advocate based on the certificates of taxation
- 2 Whether the advocate was entitled to interest on taxed costs
- 3 Who should bear the costs of the application
Ratio Decidendi
The certificates of taxation were valid, unchallenged, and not set aside or varied, so judgment had to issue for the advocate. The advocate was also entitled to interest under paragraph 7 of the Advocates Remuneration Order because the claim was properly raised before the client paid the taxed amounts in full; the client’s argument that interest had to be included in the bill of costs was rejected as misconceived.
Court Disposition
Application allowed
Orders
- Judgment entered for Shah & Parekh against Kenindia Assurance Co. Ltd for Ksh 676,666/18 on the certificates of taxation dated 31 March 2022.
- A decree to issue.
Full Case Text
Judgment text and source record
1 paragraphs
Shah and Parekh v Kenindia Assurance Co. Ltd (Miscellaneous Civil Application 110 of 2018) [2026] KEHC 8808 (KLR) (Civ) (16 June 2026) (Ruling) Neutral citation: [2026] KEHC 8808 (KLR) Republic of Kenya In the High Court at Nairobi (Milimani Law Courts) Civil Miscellaneous Civil Application 110 of 2018 Sifuna Nixon, J June 16, 2026 Between Shah and Parekh Advocate and Kenindia Assurance Co. Ltd Client Ruling 1.This Application by Shah & Parekh an Advocate, against his Client, for judgment for Ksh 676,666=, the cumulative sum in two Certificates of Taxation issued on 31st March 2022. The two Certificates are:a.A Certificate of Taxation issued on 31st March 2021, by Hon L. Mbacho (Taxing Officer), and which is for Ksh 638, 376/18; andb.A Certificate of Taxation issued on the same 31st March 2021, by the same Hon L. Mbacho (Taxing Officer) and which is for Ksh 38, 290=). 2.The Application which was by a Notice of Motion, is supported by a Supporting Affidavit sworn by Hasmukhrai Manilal Parekh on 15th July 2024. The same has been brought under the provisions of Section 51 (2) of the Advocates Act (cap 16 Laws of Kenya), and Paragraph 7 of the Advocates Remuneration Order. 3.The Client has opposed the Application through a Replying Affidavit of Joseph Gachingwa its officer. In which it is stated that the amount in the two Certificates was already fully paid. Further that no interest should be granted; as that the same was not included in the Bill of Costs. 4.After being responded to, the Application was later canvassed by way of written submissions. With both parties filing their respective submissions. Analysis and Determination 5.I have read the Application (and its Supporting Affidavit), the Client’s Replying Affidavit, as well as the parties’ respective written submissions. I have also perused the two Certificates. 6.There are three issues for determination in this Application, namely;a.Whether judgment should be entered for the Advocate, as prayed in Prayer (1) of the Application;b.Whether the Advocate should be awarded interest on taxed costs, as prayed in Prayer (2) of the Application; andc.Who should bear the costs of this Application? 7.An Application for judgment in terms of a Certificate of Taxation, shall be allowed, unless the retainer or instructions have been denied, or the Certificate has subsequently been set aside or varied. 8.In Lubelellah & Associates Advocates v. N. K. Brothers Ltd [2014] KEHC 8685 (KLR), the court stated that once a Taxing Officer has taxed costs, issued a Certificate of Taxation, and there is no reference against the Taxation Decision, and the same has neither been set aside nor varied, no other action would be required from the court, except to enter judgment. 9.As regards awarding interest on the taxed costs, Paragraph 7 is instructive. That interest shall be awarded with effect from one month after the date when the Advocate delivered the Bill of Costs to the Client. The current court rate of the interest is 14% per annum. 10.As regards the awarding of interest on an Advocate’s taxed costs, Kiage JA stated in Otieno Ragot & Co. Advocates v. Kenindia Assurance Co. Ltd [2021] KEHC 7469 (KLR), as follows:“…an Advocate does have the right to claim interest on his disbursements and costs at 14% per annum, under Rules 7 of the Advocates Remuneration Order. The interest at that rate becomes payable from one month after the bill is delivered to the client.“My understanding of the Rule is that in order for the Advocate to claim such interest, he needs to have raised it before the amount in the full has been paid or tendered in full. That much should be clear from the wording of the Rule itself.” 11.As regards the Client’s contention that the interest on taxed costs ought to have been included in the Bill of Costs, I cannot disagree more. That is a misconceived position. Because at that time, the costs have not yet been taxed. The amount of the costs will still be pending taxation. Hence unascertained. 12.From the plain terms of Paragraph 7 of the Order, the claim for interest has to be made prior to and before the Client pays the taxed costs in full. Not before taxation, as contended by this Client in its opposition to Prayer (2) of the Application. 13.In the end, this Application is hereby allowed in the following terms:a.Judgment is hereby entered for the Advocate Shah & Parekh, as against the Client Kenindia Assurance Co. LTD, for Ksh 676,666/18, in terms of the Certificates of Taxation by Hon L. Mbacho (Taxing Officer) on 31st March 2022 on the Bills of Costs dated 7th February 2018 and 26th August 2019, respectively.b.A decree to issue.c.The Advocate is awarded interest on the said amount at the rate of 14% per annum from 20th June 2021 until payment in full.d.The Advocate is further awarded the costs of this Application, and which costs are hereby assessed at Kshs 20,000=. DATED AND DELIVERED AT NAIROBI VIRTUALLY ON THIS 16TH DAY OF JUNE 2026.PROF (DR) NIXON SIFUNAJUDGE