Muthoka & another v Makau (Environment and Land Appeal E028 of 2022) [2026] KEELC 1537 (KLR)
The bottom line
#Kenya's High Court struck out an advocates' fee challenge because the party skipped the mandatory 14-day notice of objection to the taxing officer before filing.
What this practically means
#Executive summary
#Key legal issues
#Prematurity of the reference under Order 11 of the Advocates (Remuneration) Order
The reference was filed prematurely and pre-empted the objection stage, rendering it incompetent, null and void ab initio.
Order 11(1) of the Order requires an aggrieved party to give written notice of objection on the items of taxation within 14 days of the decision before proceeding. Order 11(2) then permits an application to a Judge within 14 days of receipt of reasons. The court examined the summons and record and found no evidence that a written notice of objection was ever issued to the taxing officer. That omitted mandatory step meant the reference was lodged prematurely and was therefore incompetent, null and void ab initio, and the court struck it out.
Sequencing of objection, reasons and reference under Order 11
If sufficient reasons are given, the reference is due within 14 days of the verdict; if reasons are inadequate, the objector may request reasons in writing and file the reference within 14 days of receiving them.
The court set out the procedural ladder in Order 11: notice of objection first, then reasons from the taxing officer, then a chamber summons reference to a Judge. Drawing on persuasive decisions of the High Court, it explained that an objector who considers the ruling sufficiently reasoned files the reference within 14 days of the verdict, while one who finds the reasoning insufficient may request further reasons in writing, with the 14-day period running from receipt of the response. Either way, the objection notice is a mandatory precondition.
Legal principles established
#- Filing a notice of objection with the taxing officer within 14 days of the taxation ruling is a compulsory preliminary step before lodging a reference to a Judge under Rule 11 of the Advocates (Remuneration) Order; omitting it renders the reference incompetent.
- Where the ruling of the taxing officer is deemed to contain sufficient reasons, the reference may be filed within 14 days of the verdict; where reasons are insufficient, the objector may request reasons in writing and file the reference within 14 days of receiving them.
Court orders
#- 1.The Chamber Summons dated 10/06/2025 is struck out with no orders as to costs.
- On appeal from
- Deputy Registrar (High Court) – taxation ruling
- Bill of Costs dated September 10 2024
- Jurisdiction invoked
- Rule 11(2) of the Advocates (Remuneration) Order and all other enabling provisions of the law
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Muthoka & another v Makau (Environment and Land Appeal E028 of 2022) [2026] KEELC 1537 (KLR)", Case Analysis (2026). Not stated in the judgment. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/1537/eng@2026-03-17
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.