Seventh -Day Adventist Church E.A Ltd (Nairobi East SDA Church) v Strathmore Edu. Centre & 2 others (Environment and Land Miscellaneous Application 303 of 2011) [2024] KEELC 4642 (KLR)
The bottom line
#Kenya's Environment and Land Court set aside Kshs 1.6 million in legal fees, ruling that taxing officers must justify high instruction fees with actual reasons.
What this practically means
#Executive summary
#Key legal issues
#Whether the reference was filed out of time contrary to paragraph 11 of the Advocates Remuneration Order
The reference was filed within time because the fourteen days under paragraph 11(2) run from receipt of the reasons for the taxation decision, which the Applicant received on 26th May 2023; no leave was needed.
Although the ruling was delivered on 2nd February 2023, the Applicant only received the written ruling containing the reasons on 26th May 2023, as evidenced by correspondence and emails with the Deputy Registrar copied to all advocates. Paragraph 11(2) allows fourteen days from receipt of the reasons to apply by chamber summons. Filing on 29th May 2023 was therefore within the period and no extension of time was required.
Whether the Taxing Officer erred in principle in taxing instruction fees at Kshs 1,200,000 and getting up fees at Kshs 400,000
The Taxing Master erred in principle: the matter was not complex, the dispute concerned only 4 acres, and she failed to disclose any estimated value of the property justifying the award; her discretion was not exercised judiciously.
The court found the orders sought (nullification of subdivision and allocation of 4 acres) were not complex, only seven witnesses testified, and the land in dispute was small. The Taxing Master did not disclose her estimate of the property's value to warrant Kshs 1,200,000 as instruction fees, meaning she failed to apply her discretion judiciously as required by the Premchand Raichand principles. The impugned sums and the consequent getting up fee were therefore set aside and the matter remitted for retaxation.
Legal principles established
#- Where the value of the subject matter cannot be ascertained from the pleadings, the instruction fee is arrived at by the exercise of the Taxing Master's discretion, which must be exercised judiciously and not whimsically.
- The fourteen-day period in paragraph 11(2) of the Advocates (Remuneration) Order runs from receipt of the taxing officer's reasons, not from the date of the ruling itself.
Court orders
#- 1.The reference is allowed
- 2.The matter shall be referred back for taxation before any of the current Deputy Registrars of the Environment and Land Court
- 3.Each party to bear their Costs of the Reference
- Jurisdiction invoked
- Rule 11 of the Advocates (Remuneration) Order - reference from a Taxing Master's decision to a judge
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Seventh -Day Adventist Church E.A Ltd (Nairobi East SDA Church) v Strathmore Edu. Centre & 2 others (Environment and Land Miscellaneous Application 303 of 2011) [2024] KEELC 4642 (KLR)", Case Analysis (2024). Chamber summons dated 29th May 2023 (Reference from Taxing Master's decision dated 2nd February 2023). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2024/4642/eng@2024-06-06
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.