Introduction
1. This Ruling determines the Notice of Motion dated 16th February 2026 by the Applicant seeking principally: adoption of the Certificate of Taxation dated 26th September 2025 as a judgment and decree of the Court; and entry of judgment in favour of the Applicant in the sum of Kshs. 348,350/=, as certified by the Taxing Master.
2. The application is expressed to be brought under Section 51(2) of the Advocates Act, Rule 13A of the Advocates Remuneration Order, Section 3A of the Civil Procedure Act and other enabling provisions of the law.
3. The material placed before the Court is that an arbitral award was rendered in favour of the Applicant on 9th March 2023, together with an award on costs dated 17th January 2024. Subsequently, the Applicant moved the Court for recognition and adoption of the arbitral award and the costs award.
4. By a ruling delivered on 6th March 2025, the Court adopted the arbitral award and costs award as a judgment and decree of the Court and further awarded the costs of that application to the Applicant.
5. Pursuant to that order, the Applicant filed a Party and Party Bill of Costs dated 17th April 2025. The Bill was taxed by the Taxing Master, who allowed it in the sum of Kshs. 348,350/=. Thereafter, a Certificate of Taxation was issued. The Applicant contends that no challenge has been mounted against the taxation and that the certified costs remain unpaid.
Analysis and Determination
6. I have perused the application together with the supporting affidavit and find that the sole issue for determination is whether the Court should enter judgment in terms of the Certificate of Taxation for Kshs. 348,350/=.
7. Section 51(2) of the Advocates Act provides that the certificate of a taxing officer shall, unless set aside or altered by the Court, be final as to the amount of the costs covered thereby, and the Court may enter judgment for the sum certified.
8. The principles governing entry of judgment on a certificate of taxation are now settled. In Lubulellah & Associates Advocates v N K Brothers Limited [2014] eKLR, the Court held that once a certificate of taxation has been issued and has not been set aside or altered, the court may enter judgment for the sum certified provided there is no dispute as to the liability to pay the costs.
9. Similarly, in Machira & Co. Advocates v Arthur K. Magugu & Another [2012] eKLR, the Court emphasized that a certificate of taxation is final as to quantum unless it is successfully challenged through the procedure provided under the Advocates Remuneration Order. Accordingly, a court dealing with an application under section 51(2) is not called upon to re-open the taxation but merely to satisfy itself that the certificate remains valid and unchallenged.
10. In the present case, the Applicant's Party and Party Bill of Costs dated 17th April 2025 was taxed at Kshs. 348,350/= and a Certificate of Taxation was subsequently issued. The Applicant has deponed that no reference or other challenge has been lodged against the taxation.
11. There is similarly no evidence before the Court that the Certificate of Taxation has been set aside, reviewed, stayed or altered in any manner. The Respondent has not demonstrated the existence of any pending challenge to the taxation.
12. In those circumstances, and in line with the authorities cited above, the Certificate of Taxation is final as to the quantum of costs payable. The Court therefore finds no legal impediment to the entry of judgment in favour of the Applicant for the certified sum.
13. Accordingly, allow the application on the following terms:
i. The Certificate of Taxation issued in respect of the Applicant’s costs and certifying the sum of Kshs. 348,350/= is hereby adopted as a judgment of this Court.
ii. Judgment is hereby entered in favour of the Applicant against the Respondent in the sum of Kshs. 348,350/=.
iii. The Applicant shall have the costs of this application, hereby taxed at Kshs. 20,000/=.
14. It is so ordered.
DATED, SIGNED, AND DELIVERED AT NAIROBI
THIS 25TH DAY OF JUNE 2026
HON. MR. JUSTICE MOSES ADO
Judge of the High Court
In the Presence of:
Moses C/A
.………………for the Applicant
……………for the Respondent
1. This Ruling determines the Notice of Motion dated 16th February 2026 by the Applicant seeking principally: adoption of the Certificate of Taxation dated 26th September 2025 as a judgment and decree of the Court; and entry of judgment in favour of the Applicant in the sum of Kshs. 348,350/=, as certified by the Taxing Master.
2. The application is expressed to be brought under Section 51(2) of the Advocates Act, Rule 13A of the Advocates Remuneration Order, Section 3A of the Civil Procedure Act and other enabling provisions of the law.
3. The material placed before the Court is that an arbitral award was rendered in favour of the Applicant on 9th March 2023, together with an award on costs dated 17th January 2024. Subsequently, the Applicant moved the Court for recognition and adoption of the arbitral award and the costs award.
4. By a ruling delivered on 6th March 2025, the Court adopted the arbitral award and costs award as a judgment and decree of the Court and further awarded the costs of that application to the Applicant.
5. Pursuant to that order, the Applicant filed a Party and Party Bill of Costs dated 17th April 2025. The Bill was taxed by the Taxing Master, who allowed it in the sum of Kshs. 348,350/=. Thereafter, a Certificate of Taxation was issued. The Applicant contends that no challenge has been mounted against the taxation and that the certified costs remain unpaid.
Analysis and Determination
6. I have perused the application together with the supporting affidavit and find that the sole issue for determination is whether the Court should enter judgment in terms of the Certificate of Taxation for Kshs. 348,350/=.
7. Section 51(2) of the Advocates Act provides that the certificate of a taxing officer shall, unless set aside or altered by the Court, be final as to the amount of the costs covered thereby, and the Court may enter judgment for the sum certified.
8. The principles governing entry of judgment on a certificate of taxation are now settled. In Lubulellah & Associates Advocates v N K Brothers Limited [2014] eKLR, the Court held that once a certificate of taxation has been issued and has not been set aside or altered, the court may enter judgment for the sum certified provided there is no dispute as to the liability to pay the costs.
9. Similarly, in Machira & Co. Advocates v Arthur K. Magugu & Another [2012] eKLR, the Court emphasized that a certificate of taxation is final as to quantum unless it is successfully challenged through the procedure provided under the Advocates Remuneration Order. Accordingly, a court dealing with an application under section 51(2) is not called upon to re-open the taxation but merely to satisfy itself that the certificate remains valid and unchallenged.
10. In the present case, the Applicant's Party and Party Bill of Costs dated 17th April 2025 was taxed at Kshs. 348,350/= and a Certificate of Taxation was subsequently issued. The Applicant has deponed that no reference or other challenge has been lodged against the taxation.
11. There is similarly no evidence before the Court that the Certificate of Taxation has been set aside, reviewed, stayed or altered in any manner. The Respondent has not demonstrated the existence of any pending challenge to the taxation.
12. In those circumstances, and in line with the authorities cited above, the Certificate of Taxation is final as to the quantum of costs payable. The Court therefore finds no legal impediment to the entry of judgment in favour of the Applicant for the certified sum.
13. Accordingly, allow the application on the following terms:
i. The Certificate of Taxation issued in respect of the Applicant’s costs and certifying the sum of Kshs. 348,350/= is hereby adopted as a judgment of this Court.
ii. Judgment is hereby entered in favour of the Applicant against the Respondent in the sum of Kshs. 348,350/=.
iii. The Applicant shall have the costs of this application, hereby taxed at Kshs. 20,000/=.
14. It is so ordered.
DATED, SIGNED, AND DELIVERED AT NAIROBI
THIS 25TH DAY OF JUNE 2026
HON. MR. JUSTICE MOSES ADO
Judge of the High Court
In the Presence of:
Moses C/A
.………………for the Applicant
……………for the Respondent