Njoroge t/a M/S Agnes W. Njoroge and Co. Advocates v Mwicigi (Environment and Land Miscellaneous Case E250 of 2024) [2025] KEELC 7375 (KLR)
The bottom line
#The High Court dismissed a challenge to a Kshs 2 million taxation because the claimant couldn't prove a Kshs 680,000 payment related to this case.
What this practically means
#Executive summary
#Key legal issues
#Whether the Taxing Officer erred in principle by failing to deduct Kshs. 680,000/= paid on account
The Taxing Officer was correct not to deduct the amount because the payment was not proven to relate to this matter
The Applicant relied on a letter of 18th October 2023 acknowledging receipt of Kshs. 680,000/= on account. However, the letter did not specify which High Court or Court of Appeal case the payment related to. The Respondent contended the payment was made in a different matter. The court held the payment in Nairobi Civil App. No. 24 of 2008 was not proven on a balance of probabilities, so there was no error of principle.
Whether the Taxing Officer erred by failing to give reasons for taxing items 3-42 of the bill of costs
No error of principle; the impugned ruling shows the items were taxed as drawn to scale
The Applicant complained that the Taxing Officer failed to give reasons for allowing items 3-42. A perusal of the impugned ruling showed the Taxing Officer stated that the rest of the items were drawn to scale and taxed as drawn. The court found this adequate and no error of principle regarding those items.
Legal principles established
#- On a reference from taxation, a judge will not interfere with the Taxing Officer's exercise of discretion unless the taxing officer erred in principle or the costs allowed are manifestly excessive
- A party alleging that payments on account should be deducted from taxed costs must prove that the payment related to the matter taxed, on a balance of probabilities
Court orders
#- 1.The application dated 22nd May 2025 is dismissed
- 2.Costs of the application to the Respondent
- On appeal from
- null
- null
- Jurisdiction invoked
- Sections 1A, 1B and 3A of the Civil Procedure Act; Paragraph/Rule 11 of the Advocates (Remuneration) Order
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Njoroge t/a M/S Agnes W. Njoroge and Co. Advocates v Mwicigi (Environment and Land Miscellaneous Case E250 of 2024) [2025] KEELC 7375 (KLR)", Case Analysis (2025). Chamber Summons dated 22nd May 2025 (Reference). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2025/7375/eng@2025-10-24
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.