National Bank of Kenya Limited v Juja Cofee Exporters Limited (Environment and Land Miscellaneous Case E071 of 2025) [2026] KEELC 4397 (KLR)
The bottom line
#Kenya's Environment and Land Court dismissed a challenge to taxed legal fees, confirming affidavits cannot establish a case's value for taxation.
What this practically means
#Executive summary
#Key legal issues
#Whether the Taxing Master erred in principle in assessing instruction and getting up fees without regard to the value of the subject matter (the claimed debt of Ksh 913,779,153.00)
No error of principle was established; the replying affidavit relied on by the Applicant is not a pleading and cannot be used to determine the value of the subject matter.
The Applicant contended the taxing master ignored the debt figure stated in its Replying Affidavit dated 11th February 2019. The court observed that this affidavit responded to the Respondent's Notice of Motion dated 21st January 2019 and is not a pleading. Under Joreth Ltd, value must be ascertained from pleadings, judgment or settlement; failing that, the taxing officer may exercise discretion. The Applicant therefore failed to show the taxing officer applied the wrong principle.
Legal principles established
#- A single judge may only interfere with a taxing officer's decision on taxation where there is an error of principle, or where the fee awarded is manifestly excessive or manifestly deficient; the court will not interfere merely because it would have awarded a different figure.
- The value of the subject matter for purposes of taxation must be determined from the pleadings, judgment or settlement; if not ascertainable, the taxing officer may use discretion considering the nature and importance of the matter and other relevant circumstances.
- A replying affidavit cannot be used to determine the value of the subject matter for taxation purposes.
Court orders
#- 1.The Applicant's Chamber Summons Application dated 12th August, 2024 is dismissed with costs
- Jurisdiction invoked
- Reference against a Taxing Master's decision; court invoking its inherent jurisdiction to interfere with taxation where the taxing officer erred in principle
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "National Bank of Kenya Limited v Juja Cofee Exporters Limited (Environment and Land Miscellaneous Case E071 of 2025) [2026] KEELC 4397 (KLR)", Case Analysis (2026). Not stated in the judgment. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/4397/eng@2026-07-09
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.