JM Njenga & Company Advocates Llp v Kimuri Housing Company Limited (Environment and Land Miscellaneous Case E032 of 2023) [2026] KEELC 4950 (KLR)
The bottom line
#What this practically means
#Executive summary
#Key legal issues
#Whether the Taxing Master committed an error of principle in valuing the subject matter from a disputed valuation report
Yes - the validity of the valuation report had to be determined before its value could be adopted, so the assessment was flawed
The advocate placed the subject value at over Kshs. 1,000,000,000, not discernible from the pleadings or any judgment. The Taxing Master instead adopted Kshs. 500,000,000 from a valuation report which the respondent said was not properly filed electronically as required by Gazette Notice No. 2357 of 20th March 2020. Because the report's status was disputed, the court held the question of whether it was valid had to be resolved before settling on its value; adopting it was therefore an error of principle.
Applicable principles for interference with a Taxing Master's decision
Interference is justified only on error of principle, manifestly excessive fees, or capricious exercise of discretion
The court applied Rule 11 of the Advocates (Remuneration) Order procedure and the principles in First American Bank of Kenya v Shah and Joreth Ltd v Kigano & Associates, as restated by Ojwang, J in Republic v Minister for Agriculture ex parte Samuel Muchiri W'Njuguna, that taxation is a matter of opinion based on experience and a court intervenes only where an error of principle or manifest excess is shown.
Legal principles established
#- A Taxing Master's judicial discretion can only be interfered with where there is an error of principle, the fee awarded is manifestly excessive so as to justify an inference of error of principle, or the discretion was exercised capriciously or in abuse of the correct principles of law
- Where a court finds the taxing officer's decision discloses errors of principle, the normal practice is to remit the bill back for reassessment
Court orders
#- 1.That the Ruling of the Taxing Officer delivered on 18th September 2024 be set aside/vacated
- 2.That the bill of costs is to be taxed by a different Taxing Master
- 3.There will be no order as to costs
- Jurisdiction invoked
- Paragraph 11(2) of the Advocates (Remuneration) Order, pursuant to leave granted on 29th July 2025 to file the reference out of time
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "JM Njenga & Company Advocates Llp v Kimuri Housing Company Limited (Environment and Land Miscellaneous Case E032 of 2023) [2026] KEELC 4950 (KLR)", Case Analysis (2026). ELCL MISC NO. E032 OF 2023. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/4950/eng@2026-07-28
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.