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ELCPartially AllowedMisc. Civil Application No. E204 of 2022· [2026] KEELC 4833 (KLR)

Chaudhri & Associates v Registered Trustees of Sheikh Zayed Bin Sultan Al-Nahyan (Miscellaneous Civil Application E204 of 2022) [2026] KEELC 4833 (KLR)

Environment and Land Court
21 July 2026
5,099 words in judgment
View original judgmentRead on Kenya Law Watch case
AI-assisted case brief
·~20 min to read original · ~4 min brief

The bottom line

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A Kenyan court ordered a client to pay its lawyers over Kshs. 22 million because it missed the mandatory 14-day deadline to object to a taxed legal bill.

What this practically means

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Executive summary

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This ruling of the Environment and Land Court at Nairobi (J. G. Kemei J) determines two competing applications arising from taxation of Advocate-Client Bills of Costs in consolidated matters ELC Misc. E202, E203 and E204 of 2022. The Client (Registered Trustees of Sheikh Zayed Bin Sultan Al-Nahyan) sought, by Chamber Summons under Rule 11(4) of the Advocates (Remuneration) Order and Order 22 Rule 51 of the Civil Procedure Rules, to set aside the taxation of specified items and obtain re-assessment, contending the Taxing Master erred in treating the Bill as unopposed, in awarding VAT without proof of payment, in granting a 50% increment, and in awarding excessive fees. The Advocate (Chaudhri & Associates) sought, by Notice of Motion under Section 51(2) of the Advocates Act, entry of judgment on the Certificate of Costs of 24/2/2026 for Kshs. 22,452,846.32 with interest. The court found no Notice of Objection to taxation was ever filed and that such filing, specifying the impugned items, is mandatory; the Reference was therefore incompetent and the Client's application was dismissed with costs. On the merits, although the Taxing Master had erred in finding the Bill unopposed, no prejudice was shown; VAT and the 50% increment were lawful and costs of taxation followed the event. Judgment was entered for the Advocates on the unaltered certificates in each consolidated file, with interest at 14% per annum from 24/3/2026 under Section 26 of the Civil Procedure Act, Rule 7 of the Remuneration Order being inapplicable because interest had been included in the Bill. Costs were awarded to the Advocates on both applications.

Key legal issues

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01

Competency of the Client's Reference

Holding

The Reference was incompetent because no Notice of Objection to taxation was filed; the application failed on this ground alone

Reasoning

Rule 11 of the Advocates (Remuneration) Order requires an aggrieved party to file a notice of objection within 14 days specifying the items objected to. The notice is the equivalent of a memorandum of appeal and cannot be omnibus. Perusal of the court record showed no notice of objection was ever filed, not even an incompetent one, so the Reference was incompetent and the entire application failed on that ground alone.

p. 10
02

Error of principle by the Taxing Master

Holding

Although the Taxing Master erred in finding the Bill unopposed, no prejudice was shown and no other error of principle was established; the court declined to interfere

Reasoning

The court acknowledged the Client did oppose the Bill and the Taxing Master erred in finding it unchallenged. However, the Taxing Master set out reasons for taxing each item, and the Client failed to show prejudice. VAT is a statutory charge under the VAT Act; the 50% increment is prescribed by Schedule VI for Advocate-Client bills; and costs of taxation follow the event under Section 27 of the Civil Procedure Act.

p. 12
03

Entry of judgment on the Certificate of Costs

Holding

The Client's Reference having failed, the certificate of costs stood unaltered and judgment was entered for the Advocate for the certified sum with interest at 14% per annum under Section 26 of the Civil Procedure Act

Reasoning

Under Section 51(2) of the Advocates Act, an unaltered certificate of costs is final as to quantum and judgment may be entered on it. Rule 7 of the Remuneration Order was inapplicable because the Advocate had included a charge for interest in the Bill, and per the Otieno Ragot authority, inclusion of interest in the bill negates Rule 7 and leaves interest to the court's discretion under Section 26 of the Civil Procedure Act. The court exercised that discretion, awarding 14% per annum from one month after the certificate was issued.

p. 14

Legal principles established

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  • Filing of a notice of objection to taxation within 14 days, specifying the particular items objected to, is mandatory; an omnibus or absent notice renders a Reference incompetent
  • A court cannot interfere with a Taxing Master's decision absent an error of principle or a manifestly excessive award
  • Under Section 51(2) of the Advocates Act, a certificate of costs is final as to quantum unless set aside or altered, and judgment may be entered on it without filing a fresh suit
  • Advocate-Client costs are ascertained by increasing Party and Party costs by 50 per cent under Schedule VI of the Advocates (Remuneration) (Amendment) Order, 2014

Court orders

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  1. 1.The Chamber Summons dated 9/2/2026, filed in ELC Misc. E202 of 2022, ELC Misc. E203 of 2022, and ELC Misc. E204 of 2022, is dismissed with costs to the Advocates
  2. 2.The Notices of Motion dated 29/5/2026 in ELC Misc. E202 of 2022, ELC Misc. E203 of 2022 and ELC Misc. E204 of 2022 are allowed
  3. 3.In Miscellaneous ELC E203 of 2022, judgment entered for the Advocates against the Client for Kshs. 21,027,030.00 with interest at 14% per annum from 24/3/2026 till payment in full
  4. 4.In Miscellaneous ELC E204 of 2022, judgment entered for the Advocates against the Client for Kshs. 22,452,846.32 with interest at 14% per annum from 24/3/2026 till payment in full
  5. 5.The Advocates are awarded costs for both applications
Jurisdiction invoked
Rule 11(4) of the Advocates (Remuneration) Order; Section 51(2) of the Advocates Act; Sections 1A, 1B, 3A and 63(e) of the Civil Procedure Act; Order 22 Rule 51 and Order 51 Rule 1 of the Civil Procedure Rules

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, "Chaudhri & Associates v Registered Trustees of Sheikh Zayed Bin Sultan Al-Nahyan (Miscellaneous Civil Application E204 of 2022) [2026] KEELC 4833 (KLR)", Case Analysis (2026). Misc. Civil Application No. E204 of 2022. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/4833/eng@2026-07-21

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