Background
1. Before this court is an application by way of Notice of Motion dated 18 th February 2026, brought under Section 51(2) of the Advocates Act in which the Applicant is seeking the following orders;
a) THAT this Honourable Court be pleased to convert the Certificate of Taxation issued on 12 th February 2026, into a decree and judgement together with interests from the date of taxation at the Court’s rates until payment in full.
b) That costs of this application be provided for.
2. The Application is supported by an affidavit sworn by KINYUA WANJOHI , who deposed that a Bill of Costs dated 30 th September 2025 was filed, taxed by the taxing officer on the 9 th of February 2026 and allowed in the sum of at Kshs. 92,125.00/=. Subsequently a Certificate of Taxation was issued on the 12 th of February 2026.
3. The Applicant further deposed that no reference or challenge to the taxation ruling and certificate of Costs has been lodged by the Respondent. The Respondent herein does not oppose the application and prayed for 30 days of execution.
Issues for Determination
4. The sole issue for determination is whether the Applicant has satisfied the requirements for entry of Judgment under Section 51(2) of the Advocates Act, Cap 16, Laws of Kenya.
5. Section 51(2) of the Advocates Act provides that:
“The certificate of the taxing officer by whom any bill has been taxed shall, unless it is set aside or altered by the Court, be final as to the amount of the costs covered thereby, and the Court may make such order in relation thereto as it thinks fit, including, in a case where the retainer is not disputed, an order that judgment be entered for the sum certified to be due with costs.”
6. This provision makes it clear that once a bill has been taxed and a certificate of taxation issued, the certificate is final as to the amounts unless it has been set aside or varied by the court, and the court is empowered to enter judgement for the certified amount.
7. In the case of Ahmednasir Abdikadir & Company Advocates v National Bank of Kenya Ltd (2006) eKLR the courts observed that a certificate of taxation remains conclusive as to the amount due unless it has been set aside or altered through the prescribed procedure.
8. The record before this court shows that: The Applicant’s Advocate-Client Bill of Costs was duly taxed; a certificate of taxation was issued for Kshs. 92,125.00/= there is no evidence that the Certificate of Taxation has been set aside or varied; the Respondent is not opposing the Application herein.
9. In the absence of any challenge to the Certificate of Taxation, the Court finds no legal impediment to entering judgment in favour of the Applicant herein pursuant to Section 51(2) of the Advocates Act, Cap 16, Laws of Kenya.
Disposition
10. Consequently, judgement is hereby entered in favour of the Applicant against the Respondent in the sum of Kshs. 92,125.00/= together with interest thereon at court rates from 12 th of February 2026 in terms of the Certificate of Taxation issued herein.
11. The Applicant shall have the costs of this application.
DATED, SIGNED AND DELIVERED VIRTUALLY THIS 17 TH DAY OF SEPTEMBER 2026
ANNE.M. OKUTOYI
JUDGE
In the presence of:
Ms. Atieno for the Applicant.
Mr. Kinyanjui for the Respondent.
Court Assistant: Ms. Mokeira.
1. Before this court is an application by way of Notice of Motion dated 18 th February 2026, brought under Section 51(2) of the Advocates Act in which the Applicant is seeking the following orders;
a) THAT this Honourable Court be pleased to convert the Certificate of Taxation issued on 12 th February 2026, into a decree and judgement together with interests from the date of taxation at the Court’s rates until payment in full.
b) That costs of this application be provided for.
2. The Application is supported by an affidavit sworn by KINYUA WANJOHI , who deposed that a Bill of Costs dated 30 th September 2025 was filed, taxed by the taxing officer on the 9 th of February 2026 and allowed in the sum of at Kshs. 92,125.00/=. Subsequently a Certificate of Taxation was issued on the 12 th of February 2026.
3. The Applicant further deposed that no reference or challenge to the taxation ruling and certificate of Costs has been lodged by the Respondent. The Respondent herein does not oppose the application and prayed for 30 days of execution.
Issues for Determination
4. The sole issue for determination is whether the Applicant has satisfied the requirements for entry of Judgment under Section 51(2) of the Advocates Act, Cap 16, Laws of Kenya.
5. Section 51(2) of the Advocates Act provides that:
“The certificate of the taxing officer by whom any bill has been taxed shall, unless it is set aside or altered by the Court, be final as to the amount of the costs covered thereby, and the Court may make such order in relation thereto as it thinks fit, including, in a case where the retainer is not disputed, an order that judgment be entered for the sum certified to be due with costs.”
6. This provision makes it clear that once a bill has been taxed and a certificate of taxation issued, the certificate is final as to the amounts unless it has been set aside or varied by the court, and the court is empowered to enter judgement for the certified amount.
7. In the case of Ahmednasir Abdikadir & Company Advocates v National Bank of Kenya Ltd (2006) eKLR the courts observed that a certificate of taxation remains conclusive as to the amount due unless it has been set aside or altered through the prescribed procedure.
8. The record before this court shows that: The Applicant’s Advocate-Client Bill of Costs was duly taxed; a certificate of taxation was issued for Kshs. 92,125.00/= there is no evidence that the Certificate of Taxation has been set aside or varied; the Respondent is not opposing the Application herein.
9. In the absence of any challenge to the Certificate of Taxation, the Court finds no legal impediment to entering judgment in favour of the Applicant herein pursuant to Section 51(2) of the Advocates Act, Cap 16, Laws of Kenya.
Disposition
10. Consequently, judgement is hereby entered in favour of the Applicant against the Respondent in the sum of Kshs. 92,125.00/= together with interest thereon at court rates from 12 th of February 2026 in terms of the Certificate of Taxation issued herein.
11. The Applicant shall have the costs of this application.
DATED, SIGNED AND DELIVERED VIRTUALLY THIS 17 TH DAY OF SEPTEMBER 2026
ANNE.M. OKUTOYI
JUDGE
In the presence of:
Ms. Atieno for the Applicant.
Mr. Kinyanjui for the Respondent.
Court Assistant: Ms. Mokeira.