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ELCDismissed· [2026] KEELC 831 (KLR)

Kyalo & Associates Advocates v Makarios Andreas Tillyrides & another

High Court of Kenya
16 February 2026
1,802 words in judgment
View original judgmentRead on Kenya Law Watch case
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·~7 min to read original · ~4 min brief

The bottom line

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The High Court refused to disturb a Ksh.1,073,150 taxed legal fee, confirming courts rarely interfere with a taxing officer's decision without an error of principle.

What this practically means

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Executive summary

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Two competing chamber summonses were before the court, each seeking to set aside the taxing master's ruling of 10th December 2024 taxing the applicant's advocate/client bill of costs dated 21st July 2023 at Ksh.1,073,150/-. The applicant, M/S Kyalo & Associates Advocates, argued the award undervalued its work, contending the suit properties were worth over Kshs.500,000,000/- and sought remission for taxation before another taxing master. The respondents, through Makarios Andreas Tillyrides' affidavit, contended the applicant was only briefly instructed, filed a notice of change of advocates and attended two mentions before instructions were withdrawn; Kiarie Kariuki & Githii handled the matter to conclusion, and the Kshs.300,000/- already paid was sufficient. They sought dismissal of the bill entirely. The court framed one issue: whether both applications were merited. It held that instructing the applicant created an advocate-client relationship entitling the firm to instruction fees, but applying Joreth Limited v Kigano & Associates, Kipkorir, Titoo & Kiara Advocates v Deposit Protection Fund Board and Republic v Ministry of Agriculture Ex parte Muchiri W'njuguna, a court interferes with a taxing officer's decision only on an error of principle or where the award is manifestly excessive or unjust. Given the absence of a current market valuation and the applicant's limited participation, the taxing master properly exercised discretion. Both applications were dismissed with no order as to costs.

Key legal issues

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01

Whether the taxing master erred in principle in taxing the advocate-client bill at Ksh.1,073,150

Holding

No error of principle was established; the taxing master properly exercised discretion since there was no market valuation of the suit property and the applicant did not conduct the matter to conclusion

Reasoning

The court applied the principle that interference with a taxing officer's award is only warranted on an error of principle or where the award is so excessive or so low as to amount to injustice. Since no current market valuation of the suit property existed and the applicant only filed a notice of change of advocates and attended two mentions before withdrawing, the taxing master's discretionary assessment of instruction fees could not be disturbed.

p. 4
02

Whether the applicant was entitled to instruction fees despite withdrawing from the brief

Holding

The act of instructing the applicant formed an advocate-client relationship entitling the firm to instruction fees, but quantum was a matter for the taxing master's discretion

Reasoning

The court found it undisputed that the applicant filed the notice of change of advocates and entered appearance, so an advocate-client relationship existed. However, entitlement to fees did not entitle the applicant to the higher fee sought; the taxing officer's assessment stood absent an error of principle.

p. 3

Legal principles established

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  • A court will interfere with a taxing officer's decision only where the decision was based on an error of principle or the fee awarded was manifestly excessive or so low as to amount to an injustice
  • The value of the subject matter for taxation purposes is determined from the pleadings, judgment or settlement; if not ascertainable, the taxing officer may use discretion to assess a just instruction fee

Court orders

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  1. 1.Both chamber summons dated 25th March, 2025 and 22nd July, 2025 dismissed
  2. 2.No order as to costs

Authorities

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Legislation

  • Advocates ActDefinition of 'client'
  • Advocates (Remuneration) OrderParagraph 11 & 12; Section 13
  • Constitution of KenyaArticle 159

Cases cited (3)

  • Joreth Limited v Kigano & Associates
    [2002] eKLR
  • Kipkorir,Titoo & Kiara Advocates v Deposit Protection Fund Board
    [2005] eKLR
  • Republic v Ministry of Agriculture & 2 others Ex parte Muchiri W'njuguna & 6 Others
Jurisdiction invoked
Advocates Act, Paragraphs 11 & 12 of the Advocates Remuneration Order and Article 159 of the Constitution

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, "Kyalo & Associates Advocates v Makarios Andreas Tillyrides & another", Case Analysis (2026). . Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/831/eng@2026-02-16

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