JM Njenga & Co Advocates LLP v Kimuri Housing Company Ltd (Environment and Land Miscellaneous Application E007 of 2024) [2025] KEELC 7149 (KLR)
The bottom line
#The High Court in Thika found a Taxing Officer miscalculated legal fees despite agreeing the case was worth Kshs 500 million, and ordered a fresh assessment.
What this practically means
#Executive summary
#Key legal issues
#Whether the Taxing Officer erred in principle in computing instruction fees (item 1) and getting-up fees (item 30) despite fixing the value of the subject matter at Kshs 500,000,000
Yes - having ascertained the value of the subject matter, the Taxing Officer was obliged to apply the statutory formula and his failure to do so was an error in principle warranting interference
Both the Taxing Officer and the Applicant agreed on the value of the suit property at Kshs 500,000,000. Under the governing precedents, once the value is ascertainable from the pleadings or judgment, the Taxing Officer has no discretion to disregard the statutorily commanded starting point; discretion steps in only after engagement with the proper basis. The Taxing Officer acknowledged the value yet failed to apply the formula under Schedule 6A, an error in principle affecting both instruction fees and the getting-up fees computed at one-third thereof.
Legal principles established
#- A Judge on reference will not interfere with a Taxing Officer's discretion unless the Taxing Officer erred in principle
- Once instruction fees in the party and party costs are ascertained, they become the basis of computation of instruction fees in the Advocate/Client bill
- The value of the subject matter for taxation must be determined from the pleadings, judgment or settlement; discretion applies only where the value is not so ascertainable
Court orders
#- 1.The Bill of Costs be and is hereby remitted for fresh assessment before another Taxing Officer
- 2.The Reference is allowed with costs to the Applicant
- Jurisdiction invoked
- Reference from taxation by the Taxing Officer (review of taxation orders under the Advocates Act remuneration regime)
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "JM Njenga & Co Advocates LLP v Kimuri Housing Company Ltd (Environment and Land Miscellaneous Application E007 of 2024) [2025] KEELC 7149 (KLR)", Case Analysis (2025). Not stated in judgment (Chamber Summons dated 9/06/2025). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2025/7149/eng@2025-10-13
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.