' RULING
1. This Ruling is in respect of the Applicant’s Notice of Motion dated 16th January, 2025.
Background Facts
2. The Advocate/Applicant filed the Notice of Motion dated 16th January, 2025 seeking the following orders;
a) THAT the Honourable Court be pleased to order that the amount of Kenya Shillings Three Million Eight Hundred and Thirty-Seven Thousand and Fifty-One and Twenty Cents Only (Kshs. 3,837,051.20) certified on the Certificate of Costs dated 28th August, 2024 be entered as a judgement of the Honourable Court against the Respondent herein.
b) THAT the taxed costs do attract interest at the rate of 14% per annum from the date of delivery of the Ruling, being 12th August, 2024, until payment in full.
c) THAT a decree be issued in respect of the Certificate of Taxation dated 28th August, 2024 and that the Applicant be at liberty to execute the said decree.
d) THAT the Respondent be condemned to pay the costs of this Application.
3. The Application was supported by the Affidavit of Pauline N. Matata , who stated that the Advocate and Client Bill of Costs herein has been taxed, and a Certificate of Taxation issued. That this is in conformity with the rules and procedure.
4. Therefore, the Advocate wishes to proceed and realize the costs taxed herein. Hence, a judgment and Decree are required. That it is just and fair that the orders sought herein be granted.
5. The Respondent is represented by the firm of Nyamu & Nyamu Co. Advocates. They have not filed any response to the application under consideration. Hence the application herein is unopposed.
Issues For Determination
6. The Court has considered the Advocate/Applicant’s Application and written submissions. The Court frames the following single issue for determination;
a) Whether the Certificate of Costs issued by the Taxing Officer should be adopted as a Judgment of the Court.
Analysis
7. The facts of this matter are fairly straight forward. The Applicant herein represented the Respondent in connection with the sale and transfer of two parcels of land namely Subdivision No. 3 of portion No. 121 (being Land Reference Number, 3859 (original number 16/3) and Subdivision No. 4 of portion No. 121 (being Land Reference Number, 3860 (original number 16/4) both valued at Kshs. 238,125,000.00. The Respondent failed to pay the Applicant the requisite legal fees for the representation during the conveyance process. This prompted the Applicant to file an Advocate-Client Bill of Costs.
8. The Respondent was served with the Advocate-Client Bill of costs and the Notice of Taxation, and opposed the Bill of Costs dated 11th April, 2023. The Respondent filed a Submissions in opposition. After due consideration the Taxing Master taxed the Bill as per the Certificate of Costs dated 28th August, 2024.
9. Further on 2nd July, 2025 Counsel for the Respondent appeared in Court and sought for time to file a Replying Affidavit to the present application. This request was denied on account of unreasonable delays. The Application is thus unopposed.
10. The Application has been brought under the provision of Section 51 (2) of the Advocates Act which provides as follows:
“(2) 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.”
11. Further, in the case of Musyoka & Wambua Advocates Vs Rustam Hira Advocate (2006) eKLR it was held: -
“Section 51 of the Act makes general provisions as to taxation, as the marginal note indicates. One of those provisions is that the Court has discretion to enter Judgment on a Certificate of Taxation which has not been set aside or altered, where there is no dispute as to retainer. This in my view is a mode of recovery of taxed costs provided by law, in addition to filing of suit……”
12. In the present Application, the Certificate of Taxation has not been set aside, altered or challenged; thus, the issue of the Advocates cost is conclusive. Therefore, the Court will not interfere with the exercise of discretion by the Taxing Officer or the ensuing Certificate of Taxation.
13. Further to the above, the Advocate sought interest at the rate of 14% per annum from 12th August, 2024 being the date when the Bill of Costs was lodged.
14. The issue of awarding interest on the taxed amount at 14% p.a. is provided under the provisions of Rule 7 of the Advocates Remuneration Order, which provides: -
“An Advocate may charge interest at 14% per annum on his disbursements and costs, whether by scale or otherwise, from the expiration of one month from the delivery of his bill to the client, providing such claim for interest is raised before the amount of the bill has been paid or tendered in full”
15. The Court notes that the issue of the rate of interest awardable is 14% per annum and is applicable from 12th August, 2024.
16. In light of the above, the Court finds that the application is meritorious and judgment is entered for Kshs. 3,837,051.20 as certified on the Certificate of Taxation dated 28th August 2024, together with interest at the rate of 14% per annum from 12th August, 2024.
17. As to Costs the same follow the event. The Applicant is awarded the Costs of this application.
Determination
18. The Advocate/Applicant’s Application by way of a Notice of Motion dated 16th January, 2025 is allowed as follows;
a) THAT the Honourable Court enters judgement against the Respondnent herein for the sum Kenya Shillings Three Million Eight Hundred and Thirty-Seven Thousand and Fifty-One and Twenty Cents Only (Kshs. 3,837,051.20) certified on the Certificate of Costs dated 28th August, 2024.
b) THAT the taxed costs do attract interest at the rate of 14% per annum from the date of delivery of the Ruling, being 12th August, 2024, until payment in full.
c) THAT a decree be issued in respect of the Certificate of Taxation dated 28th August, 2024 and that the Applicant be at liberty to execute the said decree.
d) THAT the Respondent is condemned to pay the costs of this Application.
19. It is so ordered.
Dated, Signed and Delivered at Milimani this 25th September, 2025.
Njoroge Benjamin K.
JUDGE
In the presence of: -
Miss Matata for the Applicant
N/A for the Respondent
Mr. Peter Wabwire - Court Assistant.
'
1. This Ruling is in respect of the Applicant’s Notice of Motion dated 16th January, 2025.
Background Facts
2. The Advocate/Applicant filed the Notice of Motion dated 16th January, 2025 seeking the following orders;
a) THAT the Honourable Court be pleased to order that the amount of Kenya Shillings Three Million Eight Hundred and Thirty-Seven Thousand and Fifty-One and Twenty Cents Only (Kshs. 3,837,051.20) certified on the Certificate of Costs dated 28th August, 2024 be entered as a judgement of the Honourable Court against the Respondent herein.
b) THAT the taxed costs do attract interest at the rate of 14% per annum from the date of delivery of the Ruling, being 12th August, 2024, until payment in full.
c) THAT a decree be issued in respect of the Certificate of Taxation dated 28th August, 2024 and that the Applicant be at liberty to execute the said decree.
d) THAT the Respondent be condemned to pay the costs of this Application.
3. The Application was supported by the Affidavit of Pauline N. Matata , who stated that the Advocate and Client Bill of Costs herein has been taxed, and a Certificate of Taxation issued. That this is in conformity with the rules and procedure.
4. Therefore, the Advocate wishes to proceed and realize the costs taxed herein. Hence, a judgment and Decree are required. That it is just and fair that the orders sought herein be granted.
5. The Respondent is represented by the firm of Nyamu & Nyamu Co. Advocates. They have not filed any response to the application under consideration. Hence the application herein is unopposed.
Issues For Determination
6. The Court has considered the Advocate/Applicant’s Application and written submissions. The Court frames the following single issue for determination;
a) Whether the Certificate of Costs issued by the Taxing Officer should be adopted as a Judgment of the Court.
Analysis
7. The facts of this matter are fairly straight forward. The Applicant herein represented the Respondent in connection with the sale and transfer of two parcels of land namely Subdivision No. 3 of portion No. 121 (being Land Reference Number, 3859 (original number 16/3) and Subdivision No. 4 of portion No. 121 (being Land Reference Number, 3860 (original number 16/4) both valued at Kshs. 238,125,000.00. The Respondent failed to pay the Applicant the requisite legal fees for the representation during the conveyance process. This prompted the Applicant to file an Advocate-Client Bill of Costs.
8. The Respondent was served with the Advocate-Client Bill of costs and the Notice of Taxation, and opposed the Bill of Costs dated 11th April, 2023. The Respondent filed a Submissions in opposition. After due consideration the Taxing Master taxed the Bill as per the Certificate of Costs dated 28th August, 2024.
9. Further on 2nd July, 2025 Counsel for the Respondent appeared in Court and sought for time to file a Replying Affidavit to the present application. This request was denied on account of unreasonable delays. The Application is thus unopposed.
10. The Application has been brought under the provision of Section 51 (2) of the Advocates Act which provides as follows:
“(2) 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.”
11. Further, in the case of Musyoka & Wambua Advocates Vs Rustam Hira Advocate (2006) eKLR it was held: -
“Section 51 of the Act makes general provisions as to taxation, as the marginal note indicates. One of those provisions is that the Court has discretion to enter Judgment on a Certificate of Taxation which has not been set aside or altered, where there is no dispute as to retainer. This in my view is a mode of recovery of taxed costs provided by law, in addition to filing of suit……”
12. In the present Application, the Certificate of Taxation has not been set aside, altered or challenged; thus, the issue of the Advocates cost is conclusive. Therefore, the Court will not interfere with the exercise of discretion by the Taxing Officer or the ensuing Certificate of Taxation.
13. Further to the above, the Advocate sought interest at the rate of 14% per annum from 12th August, 2024 being the date when the Bill of Costs was lodged.
14. The issue of awarding interest on the taxed amount at 14% p.a. is provided under the provisions of Rule 7 of the Advocates Remuneration Order, which provides: -
“An Advocate may charge interest at 14% per annum on his disbursements and costs, whether by scale or otherwise, from the expiration of one month from the delivery of his bill to the client, providing such claim for interest is raised before the amount of the bill has been paid or tendered in full”
15. The Court notes that the issue of the rate of interest awardable is 14% per annum and is applicable from 12th August, 2024.
16. In light of the above, the Court finds that the application is meritorious and judgment is entered for Kshs. 3,837,051.20 as certified on the Certificate of Taxation dated 28th August 2024, together with interest at the rate of 14% per annum from 12th August, 2024.
17. As to Costs the same follow the event. The Applicant is awarded the Costs of this application.
Determination
18. The Advocate/Applicant’s Application by way of a Notice of Motion dated 16th January, 2025 is allowed as follows;
a) THAT the Honourable Court enters judgement against the Respondnent herein for the sum Kenya Shillings Three Million Eight Hundred and Thirty-Seven Thousand and Fifty-One and Twenty Cents Only (Kshs. 3,837,051.20) certified on the Certificate of Costs dated 28th August, 2024.
b) THAT the taxed costs do attract interest at the rate of 14% per annum from the date of delivery of the Ruling, being 12th August, 2024, until payment in full.
c) THAT a decree be issued in respect of the Certificate of Taxation dated 28th August, 2024 and that the Applicant be at liberty to execute the said decree.
d) THAT the Respondent is condemned to pay the costs of this Application.
19. It is so ordered.
Dated, Signed and Delivered at Milimani this 25th September, 2025.
Njoroge Benjamin K.
JUDGE
In the presence of: -
Miss Matata for the Applicant
N/A for the Respondent
Mr. Peter Wabwire - Court Assistant.
'