https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/8211

https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/8211

The court held that the taxing officer correctly disallowed the non-existent or unproved attendances and the stay application item, but erred by failing to allow item 40 for the separate review application and by deducting Ksh 150,000 as alleged payment during taxation. Payment disputes fall to be determined after...

Source-derived case information.

Citation
[2026] KEHC 8211 (KLR)
Parties
Applicant: V Chokaa & Co Advocates; 1st Respondent: East Africa Institute of Certified Studies; 2nd Respondent: Daniel Wakaba Macharia; 3rd Respondent: Serah Wanjiru Macharia
Court
High Court
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application E017 of 2025
Procedural Posture
Advocates Remuneration Reference / Ruling on Reference From Taxation
Outcome
Reference partly allowed; ruling reviewed in part
Judges
["DKN Magare"]
Legal Topics
Taxation of Bill of Costs, Reference Against Taxing Officer's Decision, Allowable Instruction Fees, Attendance Items, Payment Already Made, Rule 11 Advocates Remuneration Order, Rule 7 Advocates Remuneration Order
Source Language
en
Advocates' Remuneration Civil Procedure Taxation of Bill of Costs Reference Against Taxing Officer's Decision Allowable Instruction Fees Attendance Items Payment Already Made Rule 11 Advocates Remuneration Order +1 more

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Parties

V Chokaa & Co Advocates

Applicant

East Africa Institute of Certified Studies

1st Respondent

Daniel Wakaba Macharia

2nd Respondent

Serah Wanjiru Macharia

3rd Respondent

Procedural Posture

Advocates Remuneration Reference / Ruling on Reference From Taxation

  1. 1 Whether the reference was properly brought under the Advocates Remuneration Order
  2. 2 Whether specific attendance items and instruction fees were properly taxed off or allowed
  3. 3 Whether the taxing officer could deduct Ksh 150,000 as allegedly paid during taxation

Ratio Decidendi

The court held that the taxing officer correctly disallowed the non-existent or unproved attendances and the stay application item, but erred by failing to allow item 40 for the separate review application and by deducting Ksh 150,000 as alleged payment during taxation. Payment disputes fall to be determined after taxation when judgment is sought on the certificate of costs, not at the tax stage.

Court Disposition

Reference partly allowed; ruling reviewed in part

Orders

  • Item 28, 29, 31, 35 and 36 remain disallowed.
  • Item 30 is allowed at Ksh 1,000.