Aloyse Wangira & Co Advocates v Mbukoni Holdings Limited & 2 others (Environment and Land Miscellaneous Application E014 of 2023) [2025] KEELC 8144 (KLR)
The bottom line
#Kenya's High Court threw out a taxing master's fee ruling after she valued a property at Kshs 100 million but awarded only Kshs 50,000 in instruction fees.
What this practically means
#Executive summary
#Key legal issues
#Review of a Taxing Master's decision under Section 80 CPA / Order 45 versus the Rule 11 objections procedure
The court entertained the review application, noting the Rule 11 procedure but proceeding on established review principles
The court acknowledged that challenges to a Taxing Master's decision ordinarily lie under Rule 11 of the Advocates Remuneration Order, but assessed the application against the settled principles for interfering with a taxing officer's discretion, namely error of principle, manifest excess, or capricious exercise of discretion.
Applicable schedule for the instruction fee
Schedule 6 of the Advocates Remuneration Order 2014 applied; the Taxing Master erred in awarding Kshs. 50,000/= despite finding the subject matter worth Kshs. 100,000,000/=, and also erred in taxing item 1 at Kshs. 123,236/= and in the award of Kshs. 340,186.50/= described as manifestly low
The dispute concerned a fully developed residential property on five acres at Syokimau valued at over Kshs. 100,000,000/=, undisputed. The court found the applicable scale in Schedule 6 and held the Taxing Master's assessment on that value was inconsistent with the scale, amounting to an error of principle.
Legal principles established
#- A court cannot interfere with a taxing officer's decision unless the decision was based on an error of principle or the fee awarded was so manifestly excessive as to justify an inference of error of principle
- It is an error of principle for a Taxing Master to find a subject-matter value and then award instruction fees inconsistent with the applicable schedule
Court orders
#- 1.The Ruling of the Taxing Officer delivered on 6th February, 2024 in the Machakos Misc. Application No. 014 of 2023 and the Certificate of Taxation arising thereon be set aside/vacated
- 2.The bill of costs is to be taxed by a different Taxing Master
- 3.No order as to costs
- On appeal from
- Taxing Officer (Machakos Misc. Application No. 014 of 2023)
- Machakos Misc. Application No. 014 of 2023
- Jurisdiction invoked
- Sections 1A, 1B, 3A and 80 of the Civil Procedure Act, Order 45 of the Civil Procedure Rules and Article 25 of the Constitution 2010
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Aloyse Wangira & Co Advocates v Mbukoni Holdings Limited & 2 others (Environment and Land Miscellaneous Application E014 of 2023) [2025] KEELC 8144 (KLR)", Case Analysis (2025). Machakos Misc. Application No. 014 of 2023. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2025/8144/eng@2025-11-26
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.