Afyare Enterprises Company Limited v Mugambi & 2 others; Mugambi (Interested Party) (Environment and Land Case 1626 of 2016) [2025] KEELC 7716 (KLR)
The bottom line
#A Kenyan court struck out a challenge to taxed legal costs because the losing party missed the mandatory 14-day objection deadline and never sought an extension.
What this practically means
#Executive summary
#Key legal issues
#Timeliness and jurisdiction of the Reference
The Reference was incompetent; the notice of objection was lodged months outside the 14-day window and no enlargement of time was sought, breaking the chain of jurisdiction at inception
Paragraph 11 prescribes a sequential and mandatory scheme: notice of objection within 14 days, then reasons, then a reference within 14 days. Time under Paragraph 11(4) may be enlarged only by formal application. The taxation ruling was delivered on 19th December 2024; the objection letter is dated 26th February 2025 and endorsed 14th April 2025. No application under Paragraph 11(4) was made, so the court lacks jurisdiction to entertain the Reference.
Whether the Taxing Officer's discretion was properly exercised
Even on the merits the court found no basis for interference; the Taxing Officer properly used the Kshs. 500,000 award as the subject value and considered the Joreth factors
The court held that even if it could overlook the procedural defect, the Taxing Officer's decision reflected the guiding factors in Joreth Ltd v Kigano and Premchand Raichand. The judgment made no finding on the alleged Kshs. 445 million value, so the Kshs. 500,000 award was correctly identified as the quantifiable subject for taxation.
Legal principles established
#- Compliance with Paragraph 11(1) of the Advocates (Remuneration) Order - a notice of objection within fourteen days - is a jurisdictional prerequisite to a reference; without it or an enlargement of time the court has no jurisdiction
- Filing a reference within fourteen days of receiving reasons does not cure a failure to lodge the notice of objection within time
Court orders
#- 1.The Plaintiff's Notice of Motion dated 9th May 2025 is allowed
- 2.The 2nd Defendant's Chamber Summons dated 24th April 2025 (Reference) is struck out in its entirety for being filed out of time and without leave of the Court as required under Paragraph 11(4) of the Advocates (Remuneration) Order
- 3.The Taxing Officer's Ruling delivered on 19th December 2024 and the Certificate of Taxation issued thereunder remain valid and undisturbed
- 4.Each party to bear its own costs
- Jurisdiction invoked
- Advocates (Remuneration) Order, 2014, Paragraph 11; original jurisdiction of the Environment and Land Court over the Reference
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Afyare Enterprises Company Limited v Mugambi & 2 others; Mugambi (Interested Party) (Environment and Land Case 1626 of 2016) [2025] KEELC 7716 (KLR)", Case Analysis (2025). Not stated in judgment (Reference by Chamber Summons dated 24th April 2025; Notice of Motion dated 9th May 2025). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2025/7716/eng@2025-11-04
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.