Mbugua t/a Ngure Mbugua & Company Advocates v Mumbi House Pharmaceuticals (Environment and Land Miscellaneous Case E095 of 2023) [2026] KEELC 5271 (KLR)
The bottom line
#The Environment and Land Court threw out a low re-taxation of an advocate's fees and set the bill itself at Kshs.3.9 million.
What this practically means
#Executive summary
#Key legal issues
#Whether the Deputy Registrar's re-taxation complied with the court's directions of 3rd October 2024
It did not; the taxing officer revisited matters already conclusively determined by the court and applied the wrong basis for instruction fees, warranting setting aside the re-taxation.
Justice Oguttu Mboya's ruling of 3rd October 2024 had directed that instruction fees be assessed under Schedule 1 of the Advocates Remuneration Order on the value of the property in the land transaction. The re-taxation by Hon. Judith Omollo at Kshs.1,162,981.20 was manifestly low, inconsistent with those directions, and referred to pleadings from a different matter, showing it was based on incorrect facts.
Whether the court could itself re-tax the bill instead of remitting it to a taxing officer
Yes; the court exercised its discretion to re-tax the bill itself in accordance with First American Bank of Kenya Ltd v Shah and Kipkorir, Titoo & Kiara Advocates v Deposit Protection Fund Board.
While the general practice where an error of principle is established is to remit the bill for fresh taxation, the authorities confirm the judge on reference has a discretion to deal with the matter himself if the justice of the case so requires. Having been taxed twice, the court re-taxed the instruction fees cumulatively at Kshs.3,900,000/- on the property valued at Kshs.300,000,000/-.
Legal principles established
#- Where a bill of costs has already been taxed twice and returns to the court, the judge on reference retains discretion to re-tax the bill personally to achieve finality.
- Instruction fees for a land transaction are computed under Schedule 1 of the Advocates Remuneration Order, 2014 on a cumulative basis on the value of the property, and are not increased by half where no suit was filed in court.
Court orders
#- 1.Set aside the ruling of Hon. Deputy Registrar Judith Omollo delivered on 10th February 2026 re-taxing the bill at Kshs.1,162,981.20
- 2.Taxed the advocate-client instruction fees at Kshs.3,900,000/-
- 3.Directed that the orders of the ruling shall apply to ELCMISC No. E096 of 2023
- 4.Made no orders as to costs
- Jurisdiction invoked
- Sections 1A, 1B and 3A of the Civil Procedure Act and Paragraph 11(2) of the Advocates Remuneration Order
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Mbugua t/a Ngure Mbugua & Company Advocates v Mumbi House Pharmaceuticals (Environment and Land Miscellaneous Case E095 of 2023) [2026] KEELC 5271 (KLR)", Case Analysis (2026). ELC Misc No. E095 of 2023. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/5271/eng@2026-08-12
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.