Automated Summary
Key Facts
The High Court of Eldoret (Miscellaneous Civil Application No E111 of 2023) ruled in favor of Kemboy Law Advocates against Narok County Government. The court adopted a Certificate of Taxation dated 6 February 2025 for Kshs. 248,639.00 (taxed costs from Eldoret CMCC No. 954 of 2018) and entered judgment for the applicant. Interest at 14% per annum was awarded from 14 October 2025 until full payment. The application was unopposed as the respondent failed to file any response despite service of the certificate.
Tax Type
Legal Costs Taxation
Issues
- Whether the court should adopt the Certificate of Taxation dated 6th February 2025 and enter judgment for Kenya Shillings Two Hundred and Forty-Eight Thousand, Six Hundred and Thirty-Nine (Kshs. 248,639.00) under section 51(2) of the Advocates Act. The certificate was issued after taxation of the Advocate-Client Bill of Costs dated 20th May 2023, with no references filed to challenge it. The court referenced Lubulellah & Associates Advocates Vs N.K. Brothers Limited (2014) eKLR to affirm that an uncontested certificate allows judgment entry without further action.
- Whether the applicant should be awarded interest at 14% per annum on the taxed costs (Kshs. 248,639.00) under Rule 7 of the Advocates Remuneration Order. The bill of costs was served on 15th January 2024, and interest began accruing 30 days later on 14th February 2024. The court cited Kerongo & Company Advocates Vs Africa Assurance Merchant Co. Limited [2019] eKLR and Kithi & Company Advocates vs Menengai Downs Limited [2015] eKLR to confirm that a claim for interest must be raised before payment and that the 14% rate applies from the 30-day period post-service.
Holdings
- The court awarded interest at 14% per annum on the taxed costs from 14th October 2025 (date of the ruling) until payment in full, citing compliance with Rule 7 of the Advocates Remuneration Order and section 26(1) of the Civil Procedure Act.
- The costs of the application were awarded to the Applicant/Advocate at Kshs. 5,000, as ordered in the ruling.
- The court adopted the Certificate of Taxation dated 6th February 2025 and entered judgment for Kenya Shillings Two Hundred and Forty-Eight Thousand, Six Hundred and Thirty-Nine (Kshs. 248,639.00) in favor of the Applicant/Advocate as against the Client/Respondent.
Remedies
- Judgment entered in favour of the Advocate/Applicant for Kshs. 248,639.00 with interest at 14% per annum from 14th October 2025 until payment in full.
- The costs of this application are awarded to the Advocate/Applicant at Kshs. 5,000.
Tax Issue Category
Other
Monetary Damages
248639.00
Legal Principles
- Section 51(2) of the Advocates Act establishes that a taxing officer's certificate is final unless set aside or altered by the court. The court may enter judgment for the certified sum if the retainer is undisputed and no references are filed against the certificate.
- Rule 7 of the Advocates Remuneration Order permits advocates to charge 14% annual interest on taxed costs from one month after serving the bill to the client, provided the interest claim is raised before payment. The court confirmed this applies when the certificate remains valid and no references are filed.
Precedent Name
- Prof Tom Ojienda & Associates Vs County Government of Nairobi
- D. Njogu & Company Advocates vs Kenya National Capital Corporation
- Kithi & Company Advocates vs. Menengai Downs Limited
- Lubulellah & Associates Advocates Vs N. K. Brothers Limited
- Kerongo & Company Advocates Vs Africa Assurance Merchant Co. Limited
Cited Statute
- Civil Procedure Act
- Advocates Remuneration Order 2009
- Advocates Act
Judge Name
Justice R. Nyakundi
Passage Text
- That Judgement be and is hereby entered in favour of the Advocate/Applicant as against the Client/Respondent for the sum of Kenya Shillings Two Hundred and Forty-Eight Thousand, Six Hundred and Thirty-Nine (Kshs. 248,639.00) with interest at 14% per annum from today's Ruling being 14th October 2025 until payment in full.
- Therefore, in view of the discussed legal principles above, I hereby enter judgment for the Applicant/Advocate on the taxed costs of Kshs. 248,639.00 as per the certificate of taxation dated 6th day of February 2025.