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ELCDismissedMalindi Miscellaneous Number E47 of 2024 (Reference)· [2025] KEELC 6111 (KLR)

Kazungu v Tindika t/a Tindika & Company Advocates (Environment and Land Miscellaneous Application E004 of 2025) [2025] KEELC 6111 (KLR)

Environment and Land Court
22 September 2025
1,050 words in judgment
View original judgmentRead on Kenya Law Watch case
AI-assisted case brief
·~4 min to read original · ~4 min brief

The bottom line

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A Kenyan court confirmed that you cannot use a bill of costs dispute to allege forgery, and the advocate's Kshs 2.4 million fee stood.

What this practically means

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Executive summary

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This was a taxation reference brought by Chamber Summons dated 17th February 2025 against the taxing master's ruling in Malindi Miscellaneous Number E47 of 2024, seeking to set aside the assessment of an instruction fee at Kenya Shillings 2,400,000/- and a fresh taxation. The applicant, the client, challenged only the instruction fee item, which was pegged to the sale of land at Kikambala Beach valued at Kenya Shillings 170,000,000/-. He alleged the taxing master misdirected herself, that the figure was unsupported, that the respondent produced no instruction note, that his signatures on the commission agreement and pleadings were forged, and that the respondent acted without instructions in ELC Number 77 of 2016 and ELC Miscellaneous Number 49 of 2016. The court, Mwangi Njoroge J, summarily dismissed the forgery allegations, holding that a taxation reference is not the forum for determining such issues, which cannot be tried by affidavit. On the instruction fee, the court found that the value of the land was expressly stated in the commission agreement dated 19th January 2017 executed by the applicant and his co-registered owner, and corroborated by an unexecuted sale agreement and submissions; the applicant's claim of a lower value of Kenya Shillings 80,000,000/- and alleged subdivision were not reflected in the documents, so a valuation report was unnecessary. On instructions, a consent of 20th January 2021, a notice of change of advocates and subsequent filings showed the respondent acted for the applicant, and in any event no items relating to those two cases were challenged. The court found no error or impropriety in the taxing master's exercise of discretion and dismissed the reference in its entirety.

Key legal issues

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01

Whether allegations of forgery can be determined on a taxation reference

Holding

No; dismissed summarily as an improper forum

Reasoning

The court held that a taxation reference deals with the propriety of the taxing master's assessment, not contested factual disputes such as forgery, which require viva voce evidence and cannot be resolved on affidavit material within the reference.

p. 2
02

Whether the instruction fee of Kshs 2,400,000/- was justified

Holding

Yes; the value of the land (Kshs 170,000,000/-) was expressly stated in the documents before the taxing master, so the fee was properly assessed

Reasoning

The commission agreement dated 19th January 2017, executed by the applicant and co-owner, expressly stated the sale value. An unexecuted sale agreement and submissions confirmed the value. The applicant's contention of a lower value (Kshs 80,000,000/-) and subdivision was unsupported by documents, and the taxing master correctly confined herself to the documents filed; a valuation report was therefore unnecessary.

p. 2
03

Whether the respondent acted without instructions in ELC No. 77 of 2016 and ELC Misc. No. 49 of 2016

Holding

The applicant did not disprove instructions, and no items relating to those cases were challenged in the reference

Reasoning

A consent dated 20th January 2021 authorising the respondent's firm to take over the case, a notice of change of advocates, a replying affidavit drawn by the firm, and later submissions demonstrated participation as advocate. Moreover, no bill items relating to those two cases were challenged, so the allegation could not succeed in the reference.

p. 3

Legal principles established

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  • Allegations of forgery cannot be determined in a taxation reference, as they require a trial and cannot be tried by affidavit.
  • Even a single item of a bill of costs can found a taxation reference.

Court orders

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  1. 1.Dismissal of all allegations of forgery on a summary basis as not triable in a taxation reference
  2. 2.Dismissal in its entirety of the reference brought by way of the Chamber Summons dated 17th February 2025
Jurisdiction invoked
Taxation reference against a taxing master's ruling (advocate-client bill of costs)

Key timeline

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Practical implications

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Frequently asked questions

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Cite this brief

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Cite this brief

Caselaw, "Kazungu v Tindika t/a Tindika & Company Advocates (Environment and Land Miscellaneous Application E004 of 2025) [2025] KEELC 6111 (KLR)", Case Analysis (2025). Malindi Miscellaneous Number E47 of 2024 (Reference). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2025/6111/eng@2025-09-22

Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.