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ELCDismissedChamber Summons dated 12th May, 2025 (Taxation Reference under Paragraph 11(2) of the Advocates (Remuneration) Order)· [2026] KEELC 3450 (KLR)

Narok County Government v Kemboy Law Advocates (Environment and Land Miscellaneous Application E008 of 2023) [2026] KEELC 3450 (KLR)

High Court of Kenya
14 May 2026
4,315 words in judgment
View original judgmentRead on Kenya Law Watch case
AI-assisted case brief
·~17 min to read original · ~4 min brief

The bottom line

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The High Court upheld the Kshs 2.8 million taxed legal fees owed by Narok County Government to its lawyers, ruling there was no error of principle.

What this practically means

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Executive summary

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This is a ruling by L. Gacheru J of the High Court at Narok on a Chamber Summons Reference brought under Paragraph 11(2) of the Advocates (Remuneration) Order by the Narok County Government (Client/Applicant) against Kemboy Law Advocates (Advocate/Respondent). The Applicant sought to set aside a taxation ruling of 24th April 2025 by Taxing Officer Hon. Daniel Ngayo, which taxed the Advocate's Advocate–Client Bill of Costs dated 4th July 2023 (arising from Narok ELC Appeal No. 3 of 2018) at approximately Kshs. 2,820,252.90, and sought a fresh taxation before a different Taxing Officer. The Applicant contended that the instruction fee of Kshs. 1,500,000 was excessive given that the value of the subject matter was not ascertainable and the matter was not complex; that service and attendance items exceeded statutory caps; and that the 50% increase applied to an Advocate–Client Bill without prior Party-and-Party taxation was unlawful. The Advocate maintained the taxation was proper and that the Reference raised issues, notably the 50% increment, not raised before the Taxing Officer. The court framed five issues and, applying Premchand Raichand, First American Bank v Shah, Joreth Ltd v Kigano and the Supreme Court's Kenya Airports Authority v Otieno Ragot decision, held that the Taxing Officer had identified relevant factors and exercised discretion judiciously; that service and attendance charges fell within the permissible scale given travel between Nairobi and Narok; and that the 50% increment under Part B of Schedule 6 is mandatory for Advocate–Client bills and does not require prior Party-and-Party taxation, following Kinyua Muyaa, National Bank of Kenya v Rachuonyo and Magare. The Reference was dismissed with costs to the Advocate.

Key legal issues

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01

Whether instruction fees of Kshs. 1,500,000 were excessive where the value of the subject matter was not ascertainable

Holding

No error of principle was established; the Taxing Officer identified and considered relevant factors (nature of the appeal, duration of representation, work involved, interests of the parties) and the award was not manifestly excessive

Reasoning

Applying Joreth Ltd v Kigano & Associates, where the value of the subject matter cannot be determined from the pleadings, the taxing officer may exercise discretion based on the nature and importance of the matter, the interests of the parties and the conduct of proceedings. The Taxing Officer expressly considered the nature of the appeal, the roughly four years of representation, the work involved and the parties' interests. The court found the reasoning was not merely generalized and no irrelevant considerations were taken into account.

p. 7
02

Whether items on service and attendances exceeded statutory limits under the Advocates (Remuneration) Order

Holding

The Taxing Officer acted within the permissible scale; the Kshs. 1,400 service fee cap applies only within a limited radius and Schedule 6A(7) allows attendance charges up to Kshs. 15,000

Reasoning

Schedule 6(9) provides that the prescribed service fee applies only within a limited radius, with additional charges permissible depending on distance; here services involved travel between Nairobi and Narok. Schedule 6A(7) permits attendance charges up to Kshs. 15,000 depending on the nature of attendance. The court found no misapplication of the law and noted that mere dissatisfaction with quantum is not a ground for interference, citing Lucy Waithera & 2 Others v Edwin Njagi.

p. 6
03

Whether the 50% increase on the taxed Advocate–Client costs was lawful in the absence of prior taxation of Party-and-Party costs

Holding

The increase was lawful; Part B of Schedule 6 mandates a 50% increase on Advocate–Client Bills and prior Party-and-Party taxation is not a prerequisite. Further, the issue was raised for the first time on reference and could not be introduced then

Reasoning

The court adopted the line of authority in Kinyua Muyaa, National Bank of Kenya v Rachuonyo & Rachuonyo and Dennis K.N. Magare, holding that the proper approach is to tax the Advocate–Client Bill and thereafter increase it by 50%, rejecting the contrary view that Party-and-Party costs must first be determined. It also held, on the authority of Ahmednasir Abdikadir and Showcase Property, that a party cannot raise before the court on reference an issue never canvassed before the taxing officer.

p. 8

Legal principles established

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  • A taxing officer's decision is discretionary and a judge will only interfere where there is an error of principle or the award is manifestly excessive or low
  • Where the value of the subject matter is not ascertainable, the taxing officer may exercise discretion based on the nature and importance of the matter, interests of the parties, conduct of proceedings and other relevant circumstances
  • The 50% increase under Part B of Schedule 6 applies to Advocate–Client Bills of Costs and is not dependent on prior taxation of Party-and-Party costs
  • Issues not raised before the taxing officer cannot be introduced for the first time at the reference stage
  • Dissatisfaction with the quantum of taxation alone is not a ground for interference

Court orders

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  1. 1.The Client/Applicant's Chamber Summons dated 12th May, 2025 is hereby dismissed
  2. 2.The taxation ruling delivered on 24th April, 2025 is hereby upheld
  3. 3.The Client/Applicant shall bear the costs of the Reference

Authorities

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Legislation

  • Advocates (Remuneration) OrderParagraph 11(1) and 11(2)
  • Advocates (Remuneration) OrderSchedule 6
  • Advocates (Remuneration) OrderSchedule 6, Part B
  • Advocates (Remuneration) OrderSchedule 6(9)
  • Advocates (Remuneration) OrderSchedule 6A(7)

Cases cited (21)

  • Bank of Uganda v Sudhir Ruparalia & Another (Taxation Reference No. 1 of 2023)
    [2023] UGSC 12
  • Keziah Gathoni Supeyo v Yano t/a Yano & Co. Advocates
    [2019] eKLR
  • Premchand Raichand Ltd & Another v Quarry Services of East Africa Ltd & Others (No. 3)
    (1972) EA 162
  • Joreth Ltd v Kigano & Associates
    (2002) 1 EA 92
  • Kyalo Mbobu t/a Kyalo & Associates Advocates v Jacob Juma
    [2015] eKLR
  • Ramesh Naran Patel v Attorney General & Another
    [2012] eKLR
  • Republic v Minister for Agriculture & 2 Others ex parte Samuel Muchiri W'Njuguna & 6 Others
    [2006] eKLR
  • Nyangito & Co. Advocates v Doinyo Lessos Creameries Ltd
    [2014] eKLR
  • Tom Ojienda & Associates Advocates v County Government of Narok
    (Miscellaneous Application E608 of 2019) [eKLR]
  • First American Bank of Kenya v Shah & Others
    (2002) EA 64
  • Kenya Airports Authority v Otieno Ragot & Company Advocates
    (Petition E011 of 2023) [2024] KESC 44 (KLR)
  • Bank of Uganda v Banco Arabe Espanol
    (Civil Application No. 23 of 1999) [2000] UGSC 3
  • Jeremiah Muku v Methodist Church in Kenya Trustees Registered & Another
    [2015] eKLR
  • Truth Justice and Reconciliation Commission v Chief Justice of the Republic of Kenya & Another
    [2014] eKLR
  • Showcase Property Limited v Mugambi & Company Advocates
    [2020] eKLR
  • Ahmednasir Abdikadir & Company Advocates v National Bank of Kenya Limited (2)
    [2006] 1 EA 5
  • Kinyua Muyaa & Co. Advocates v Kenya Ports Authority Pension Scheme & 8 Others
    [2017] eKELRC 498 (KLR)
  • Dennis K.N. Magare & Another v Armajit Singh Gahir & 5 Others
    [2021] KEHC 12931 (KLR)
  • National Bank of Kenya v Rachuonyo & Rachuonyo Advocates
    [2021] eKLR
  • Havi & Company Advocates v Purma Holdings Limited & 2 Others
    (Misc. Civil Cause No. E032 of 2023) [2024] KEHC 3690 (KLR)
  • Lucy Waithera & 2 Others v Edwin Njagi t/a E.K. Njagi & Co. Advocates
    [2017] eKLR
Jurisdiction invoked
Paragraph 11(2) of the Advocates (Remuneration) Order

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, "Narok County Government v Kemboy Law Advocates (Environment and Land Miscellaneous Application E008 of 2023) [2026] KEELC 3450 (KLR)", Case Analysis (2026). Chamber Summons dated 12th May, 2025 (Taxation Reference under Paragraph 11(2) of the Advocates (Remuneration) Order). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/3450/eng@2026-05-14

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