REPUBLIC OF KENYA
IN THE HIGH COURT AT VIHIGA
CIVIL MISC. NO. E003 OF 2026
ZEPHANIA AMENYA AREBA T/A REMMA
AUCTIONEERS.........................................................................APPLICANT
VERSUS
CLIMAX COACHES LTD........................................................RESPONDENT
AND
IN THE SENIOR PRINCIPAL MAGISTRATES COURT AT HAMISI CIVIL
MISC. APPLICATION NO. E011 OF 2025
BETWEEN
BONIFACE ODONGO OPANGO (Suing as administrator of the estate of
Laureen Auma (deceased))............................PLAINTIFF/DECREE HOLDER
VERSUS
CLIMAX COACHES LTD............................................................DEFENDANT
AND
ZEPHANIA AMENYA AREBA T/A REMMA
AUCTIONEERS........................................................................AUCTIONEER
Coram: Before Justice R. Nyakundi
M/s Paul Juma & Co. Advocates
RULING
1. Before this court is Ex Parte Notice of Motion dated 9th January 2026,
pursuant to Section 3, 3A & 63(E) of the Civil Procedure Act and Order 51
Rule 1 of the Civil Procedure Rule 2010 and all other enabling provisions of
the law. The Applicant seeks the following orders
a. That, the honorable court do convert the certificate of costs issued on the
19/12/2025 vide Hamisi Law Court Civil Misc. App No. E010 of 2025
into an order and decree of this Honorable Court for the sum of Kshs.
441,960.
CIVIL MISC NO. E003 OF 2026 2
b. That the Honorable court do award interest at court rates from
19/12/2025 when the certificate of costs were issued till payment in full.
c. That costs be provided for.
2. Which application is premised in the affidavit sworn by the Applicant and is
premised the following grounds.
a. That the Auctioneer's Bill of costs dated 16/8/2025 was taxed on
18/12/2025 at Kshs. 441,960.
b. That the certificates of costs were issued.
c. That there is need to convert the same into an order and decree of this
court for their enforcement.
d. That it will be in the interest of justice the order being sought herein be
granted.
3. In support of the application is the affidavit of one Zephania Amenya Areba
who deponed as follows:
a. That I am male adult of sound mind and practicing as an Auctioneer in
the name and style of Remma Auctioneers, the Applicant herein hence
competent to swear this affidavit
b. That I filed Auctioneer's Bill of costs, dated 16/8/2025 in Hamisi Civil
Misc. App No. E011 of 2025 which bill was taxed on 18/12/2025 at
Kshs. 441,960 and certificate of costs issued.
c. That I served demand notice dated 19/12/2025 and Certificate of costs
dated 19/12/2025 to the Respondent but they refused to pay
d. That I am advised by my Advocates on record which advise I verily
believe to be true that the certificate of costs cannot be enforced unless
converted in to a decree of the Honourable court.
e. That the Respondent herein has not shown any willingness to settle the
costs assessed thus need for conversion of the same for execution
purposes.
f. That I am aware from my own knowledge that the total sum from the
certificate of costs is Kshs. 441,960.
CIVIL MISC NO. E003 OF 2026 3
g. That I am informed by my Advocates on record which information I verily
believe to be correct that it is only this Honourable with powers to convert
the certificate into a decree of the court for purposes of execution or
enforcement.
h. That no prejudice will be suffered by the Respondent should the orders
being sought granted.
i. That I swear this affidavit in support of the application for conversion of
the certificate of costs into a decree of this Honourable court.
Decision
4. The process of adopting a certificate of costs or certificate of taxation from a
Taxing Master into a Court judgment or decree is a routine procedure aimed
at enabling execution typically under Section 51 of the Advocates
Remuneration Order and the relevant Civil Procedure Rules. The Courts have
construed these provisions in the following case law for guidance on the
procedure to be adopted on entry of judgments from the bill of costs:
• Waiganjo Wachira & Co Advocates v Applicant [2020] eKLR: The
court affirmed that once an Advocate/Client Bill of Costs is taxed and a
certificate of taxation issued, it should be adopted as a judgment of the
court.
• Lubulellah & Associates Advocates v N K Brothers Limited [2014]
eKLR: The court observed that where a certificate of taxation has been
issued and not set aside, the court has no option but to enter judgment for
the sum certified.
• Rubo Kimngetich Arap Cheruiyot v Peter Kiprop Rotich [2006]
eKLR: Highlighted that a certificate of costs itself is not an executable
instrument; a decree must be extracted based on the certificate.
• Musyoka & Wambua Advocates v Rustam Hira (2006) eKLR: Upheld
the procedural right to adopt a certificate of taxed costs as a decree and
judgment of the court.
CIVIL MISC NO. E003 OF 2026 4
• OM Robinson & Co Advocates v Atta (Kenya) Ltd (2023): The court
granted an application to convert a Certificate of Taxed Costs (amounting
to over Kshs 22 million) into a judgment under Section 51(1) of the
Advocates Act.
5. For those reasons a certificate of taxation is final unless a reference is filed
under Rule 11 of the Advocates Remuneration Order. In the case at hand the
application is allowed by adopting the certificate of costs duly taxed by the
Taxing Master of the Court and subsequently judgment entered for a decree
to be extracted for enforcement with interests until payment in full. The
decretal sum due and owing to the Applicant is Kshs 441,960/=. It is so
ordered.
GIVEN UNDER MY HAND AND SEAL OF THIS COURT AT VIHIGA THIS 13TH
DAY OF MAY 2026.
IN THE HIGH COURT AT VIHIGA
CIVIL MISC. NO. E003 OF 2026
ZEPHANIA AMENYA AREBA T/A REMMA
AUCTIONEERS.........................................................................APPLICANT
VERSUS
CLIMAX COACHES LTD........................................................RESPONDENT
AND
IN THE SENIOR PRINCIPAL MAGISTRATES COURT AT HAMISI CIVIL
MISC. APPLICATION NO. E011 OF 2025
BETWEEN
BONIFACE ODONGO OPANGO (Suing as administrator of the estate of
Laureen Auma (deceased))............................PLAINTIFF/DECREE HOLDER
VERSUS
CLIMAX COACHES LTD............................................................DEFENDANT
AND
ZEPHANIA AMENYA AREBA T/A REMMA
AUCTIONEERS........................................................................AUCTIONEER
Coram: Before Justice R. Nyakundi
M/s Paul Juma & Co. Advocates
RULING
1. Before this court is Ex Parte Notice of Motion dated 9th January 2026,
pursuant to Section 3, 3A & 63(E) of the Civil Procedure Act and Order 51
Rule 1 of the Civil Procedure Rule 2010 and all other enabling provisions of
the law. The Applicant seeks the following orders
a. That, the honorable court do convert the certificate of costs issued on the
19/12/2025 vide Hamisi Law Court Civil Misc. App No. E010 of 2025
into an order and decree of this Honorable Court for the sum of Kshs.
441,960.
CIVIL MISC NO. E003 OF 2026 2
b. That the Honorable court do award interest at court rates from
19/12/2025 when the certificate of costs were issued till payment in full.
c. That costs be provided for.
2. Which application is premised in the affidavit sworn by the Applicant and is
premised the following grounds.
a. That the Auctioneer's Bill of costs dated 16/8/2025 was taxed on
18/12/2025 at Kshs. 441,960.
b. That the certificates of costs were issued.
c. That there is need to convert the same into an order and decree of this
court for their enforcement.
d. That it will be in the interest of justice the order being sought herein be
granted.
3. In support of the application is the affidavit of one Zephania Amenya Areba
who deponed as follows:
a. That I am male adult of sound mind and practicing as an Auctioneer in
the name and style of Remma Auctioneers, the Applicant herein hence
competent to swear this affidavit
b. That I filed Auctioneer's Bill of costs, dated 16/8/2025 in Hamisi Civil
Misc. App No. E011 of 2025 which bill was taxed on 18/12/2025 at
Kshs. 441,960 and certificate of costs issued.
c. That I served demand notice dated 19/12/2025 and Certificate of costs
dated 19/12/2025 to the Respondent but they refused to pay
d. That I am advised by my Advocates on record which advise I verily
believe to be true that the certificate of costs cannot be enforced unless
converted in to a decree of the Honourable court.
e. That the Respondent herein has not shown any willingness to settle the
costs assessed thus need for conversion of the same for execution
purposes.
f. That I am aware from my own knowledge that the total sum from the
certificate of costs is Kshs. 441,960.
CIVIL MISC NO. E003 OF 2026 3
g. That I am informed by my Advocates on record which information I verily
believe to be correct that it is only this Honourable with powers to convert
the certificate into a decree of the court for purposes of execution or
enforcement.
h. That no prejudice will be suffered by the Respondent should the orders
being sought granted.
i. That I swear this affidavit in support of the application for conversion of
the certificate of costs into a decree of this Honourable court.
Decision
4. The process of adopting a certificate of costs or certificate of taxation from a
Taxing Master into a Court judgment or decree is a routine procedure aimed
at enabling execution typically under Section 51 of the Advocates
Remuneration Order and the relevant Civil Procedure Rules. The Courts have
construed these provisions in the following case law for guidance on the
procedure to be adopted on entry of judgments from the bill of costs:
• Waiganjo Wachira & Co Advocates v Applicant [2020] eKLR: The
court affirmed that once an Advocate/Client Bill of Costs is taxed and a
certificate of taxation issued, it should be adopted as a judgment of the
court.
• Lubulellah & Associates Advocates v N K Brothers Limited [2014]
eKLR: The court observed that where a certificate of taxation has been
issued and not set aside, the court has no option but to enter judgment for
the sum certified.
• Rubo Kimngetich Arap Cheruiyot v Peter Kiprop Rotich [2006]
eKLR: Highlighted that a certificate of costs itself is not an executable
instrument; a decree must be extracted based on the certificate.
• Musyoka & Wambua Advocates v Rustam Hira (2006) eKLR: Upheld
the procedural right to adopt a certificate of taxed costs as a decree and
judgment of the court.
CIVIL MISC NO. E003 OF 2026 4
• OM Robinson & Co Advocates v Atta (Kenya) Ltd (2023): The court
granted an application to convert a Certificate of Taxed Costs (amounting
to over Kshs 22 million) into a judgment under Section 51(1) of the
Advocates Act.
5. For those reasons a certificate of taxation is final unless a reference is filed
under Rule 11 of the Advocates Remuneration Order. In the case at hand the
application is allowed by adopting the certificate of costs duly taxed by the
Taxing Master of the Court and subsequently judgment entered for a decree
to be extracted for enforcement with interests until payment in full. The
decretal sum due and owing to the Applicant is Kshs 441,960/=. It is so
ordered.
GIVEN UNDER MY HAND AND SEAL OF THIS COURT AT VIHIGA THIS 13TH
DAY OF MAY 2026.