Wilfred N. Konosi t/a Konosi & Co. Advocates v Flamco Limited [2017] KECA 431 (KLR)
The bottom line
#Kenya's Court of Appeal confirmed that advocates claiming fees must prove a client relationship existed, and an unexplained payment alone is not enough.
What this practically means
#Executive summary
#Key legal issues
#Jurisdiction of the Taxing Officer over want of advocate/client relationship
The Taxing Officer has jurisdiction to determine the existence of an advocate/client relationship when raised, and must do so before proceeding; absent such relationship any taxation is a nullity
Jurisdiction to tax bills is conferred by the Advocates Act and the Advocates Remuneration Order; it cannot arise by implication or party consent, and inherent jurisdiction cannot be invoked where adequate statutory provision exists. The nexus between advocate and client springs from instructions; absent that relationship the Taxing Officer is bereft of jurisdiction, and following the 'MV Lilian S' principle the proceedings must stop at once.
Proof of advocate/client relationship and effect of part-payment
Instructions may be oral or inferred from conduct, but the advocate bears the onus of proving them; part-payment alone, unexplained, does not prove a retainer
The only evidence was a cheque for Kshs 110,000 exhibited by the respondent's director, who alleged the payment was obtained without explaining circumstances and sought a refund. The appellant's affidavit merely emphasised the payment and filed bill without showing instructions. Written instructions are good practice but not mandatory; the failure was evidential - the onus was on the advocate and was not discharged.
Legal principles established
#- A Taxing Officer has jurisdiction to determine, at once, the question whether an advocate/client relationship exists where it is raised in taxation; a taxation decision made absent such relationship is a nullity
- The mere fact of a payment by a putative client to an advocate does not, without evidence of the circumstances of the payment, establish an advocate/client relationship
- The burden of proving the advocate/client relationship rests on the advocate claiming fees
Court orders
#- 1.Appeal dismissed with costs to the respondent
- On appeal from
- High Court of Kenya at Nakuru
- Miscellaneous Civil Application No. 500 of 2010
- Jurisdiction invoked
- First appeal from the High Court under the Advocates Act and Rule 11 of the Advocates Remuneration Order framework
Key timeline
#Practical implications
#Frequently asked questions
#Later judgments citing this (25)
#Judgments in the corpus that rely on this one. Where the Court said how it treated the authority, that is shown.
- Gatheru Gathemia T/A Gatheru Gathemia & Company Advocates v Abdul Waheed Sheikh and Abdul Hammed Sheikh as Trustees of the Sheikh Fazal Ilahi Noordin Charitable Trust[2026] KEELC 6245 (KLR)7 Oct 2026followed
- Kamunda t/a Kamunda Njue & Company Advocates v Njoka[2026] KEELC 5760 (KLR)24 Sept 2026applied
- Shade Manufacturers and Hotel Ltd v Matuu & 3 others (Environment and Land Appeal E081 of 2025) [2026] KEELC 5194 (KLR)[2026] KEELC 5194 (KLR)31 Jul 2026
- Boyambi ((Suing as the Administrator of the Estate of the late TERESIA BOYANI ERENE)) v Ngaira & 2 others (Environment and Land Case E017 of 2024) (Environment and Land) [2026] KEELC 4096 (KLR)[2026] KEELC 4096 (KLR)2 Jul 2026
- Kemama & another (Suing as Personal Representative of the Estate of Amadeo Raymond Kemama - Deceased) v Guangxi Hydroelectric Construction Bureau Kenya Ltd (Environment and Land Case E001 of 2024) [2026] KEELC 4323 (KLR)[2026] KEELC 4323 (KLR)29 Jun 2026applied
- GEORGE KIUNGA M’RINKANYA & another v KITHIMA FARMERS CO-OPERATIVE SOCIETY LIMITED[2026] KEELC 3821 (KLR)15 Jun 2026applied
- Mulondo & Company Advocates LLP v Huming PVC Company Limited (Environment and Land Miscellaneous Case E071 of 2025) [2026] KEELC 3308 (KLR)[2026] KEELC 3308 (KLR)2 Jun 2026applied
- Mulongo & Company Advocates LLP v Kenzuri Industrial Limited (Environment and Land Miscellaneous Case E074 of 2025) [2026] KEELC 3309 (KLR)[2026] KEELC 3309 (KLR)2 Jun 2026applied
- Mabonga t/a Mabonga & Co. Advocate v Agricultural Development Corporation & 2 others (Environment and Land Originating Motion E014 of 2025) [2026] KEELC 2747 (KLR)[2026] KEELC 2747 (KLR)7 May 2026applied
- Mabonga t/a Mabonga & Company Advocates v Agricultural Development Corporation & 2 others (Environment and Land Originating Motion E008 of 2025) [2026] KEELC 2701 (KLR)[2026] KEELC 2701 (KLR)7 May 2026applied
- Mabonga t/a Mabonga & Company Advocates v Agricultural Development Corporation & 2 others (Environment and Land Miscellaneous Case E010 of 2025) [2026] KEELC 2508 (KLR)[2026] KEELC 2508 (KLR)30 Apr 2026
- Mabonga t/a Mabonga & Company Advocates v Agricultural Development Corporation & 2 others (Environment and Land Miscellaneous (Reference) Application E016 of 2025) [2026] KEELC 2513 (KLR)[2026] KEELC 2513 (KLR)30 Apr 2026followed
- Mabonga t/a Mabonga & Company Advocates v Agricultural Development Corporation & 2 others (Environment and Land Originating Motion E009 of 2025) [2026] KEELC 1511 (KLR)[2026] KEELC 1511 (KLR)16 Mar 2026followed
- Mabonga t/a Mabonga & Company Advocates v Agricultural Development Corporation & 2 others (Environment and Land Originating Motion E015 of 2025) [2026] KEELC 1510 (KLR)[2026] KEELC 1510 (KLR)16 Mar 2026applied
- Estate of Gerishon Kamau Kirima thorough the Administratrix, Anne W Kirima v Advocates & 2 others (Environment and Land Miscellaneous Application E076 of 2025) [2025] KEELC 8263 (KLR)[2025] KEELC 8263 (KLR)21 Nov 2025
- Nyagah t/a S.N Nyagah Advocates v Mburu & another (The Administrators of the Estate of Mburu Muigai - Deceased in CMCC Succession Cause No. 260 Of 2020 Thika) (Environment and Land Miscellaneous Application E116 of 2024) [2025] KEELC 6121 (KLR)[2025] KEELC 6121 (KLR)22 Sept 2025
- Nyagah t/a S.N Nyagah Advocates v Mburu & another (The Administrators of the Estate of Mburu Muigai - Deceased in CMCC Succession Cause No. 260 Of 2020 Thika) (Environment and Land Miscellaneous Application E116 of 2024) [2025] KEELC 6121 (KLR)[2025] KEELC 6121 (KLR)22 Sept 2025
- GM Gamma Advocates LLP v Board of Trustees of the National Social Security Fund (Environment and Land Miscellaneous Case E221 of 2024) [2025] KEELC 5965 (KLR)[2025] KEELC 5965 (KLR)29 Aug 2025
- Mwaniki Gitahi t/a Mwaniki Gitahi & Partners Advocates v Thuku & 2 others (Miscellaneous Application E025 of 2024) [2025] KEELC 4281 (KLR)[2025] KEELC 4281 (KLR)5 Jun 2025applied
- Muri Mwaniki & Wamiti Advocates v Caritas Mariana Holy Family Children’s Home (Miscellaneous Application 74 of 2017) [2025] KEELC 4240 (KLR)[2025] KEELC 4240 (KLR)29 May 2025applied
- Olendo t/a Olendo, Orare & Samba Company Advocates v Kenindia Assurance Company Limited (Miscellaneous Application E016 of 2022) [2025] KEELRC 1002 (KLR)[2025] KEELRC 1002 (KLR)31 Mar 2025followed
- Kubai (Suing as the Legal Administrator/Representative of the Estate of Gabriel Kubai King'ori) v King'ori & 2 others (Sued as the Legal Administrators/Representatives of the Estate of Maria Gatitu King'ori) (Environment & Land Case E019 of 2024) [2025] KEELC 3281 (KLR)[2025] KEELC 3281 (KLR)20 Mar 2025applied
- Pineapples Edge Limited v Kipkenei & Co Advocates (Miscellaneous Application 011 of 2024) (Environment and Land) [2025] KEELC 1413 (KLR)[2025] KEELC 1413 (KLR)20 Mar 2025
- Pineapples Edge Limited v Kipkenei & Co Advocates (Miscellaneous Application 010 of 2024) (Environment and Land) [2025] KEELC 1412 (KLR)[2025] KEELC 1412 (KLR)20 Mar 2025
- Matiri v M’Nkoroi & another (Legal Representative of Isaac Mutwiri - Deceased) (Land Case Appeal E010 of 2025) [2025] KEELC 3293 (KLR)[2025] KEELC 3293 (KLR)12 Mar 2025applied
Cite this brief
#Cite this brief
Caselaw, "Wilfred N. Konosi t/a Konosi & Co. Advocates v Flamco Limited [2017] KECA 431 (KLR)", Case Analysis (2017). Civil Appeal No. 154 of 2014. Source: https://new.kenyalaw.org/akn/ke/judgment/keca/2017/431/eng@2017-07-12
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.