Karingo v Attorney General & 5 others (Environment and Land Case 1404 of 2004) [2026] KEELC 5290 (KLR)
The bottom line
#Accepting payment of taxed costs doesn't end your appeal rights, but skipping the mandatory Notice of Objection step will get your challenge thrown out.
What this practically means
#Executive summary
#Key legal issues
#Estoppel by acceptance of payment
Acceptance of the taxed sum of Kshs. 300,000/= did not estop the Interested Parties from pursuing the Reference, since the Reference was filed before payment and the payment was received expressly without prejudice to the Reference.
The court noted the Letter dated 4/12/2025 stating that any payment would be credited on account without prejudice to the Reference, and that the cheque was issued on 6/2/2026, after the Reference was filed. The Plaintiff therefore knew the Interested Parties intended to prosecute the Reference, and approbation and reprobation could not defeat the statutory right.
Jurisdiction of the taxing officer to review own taxation
The court found it had jurisdiction to determine the Reference, insofar as the taxing officer's ruling of 6/11/2025 was subject to a Reference under Rule 11; however, the Reference itself failed for procedural defect.
The court set out Rule 11 of the Advocates (Remuneration) Order and the mandatory requirement of a Notice of Objection within 14 days, citing Twiga Motor Limited v Hon. Dalmas Otieno Anyango on the consequence of missing the timelines. On checking the Case Tracking System, the Notice of Objection was never filed and was addressed to the wrong registry.
Competency of the Reference
The Reference was incompetent and dismissed because the mandatory Notice of Objection under Rule 11(1) was never filed; the Reference under Rule 11(2) was filed without it.
The notice attached to the chamber summons was not uploaded or filed on the Case Tracking System, was addressed to the Deputy Registrar of the High Court Kajiado rather than this Court, and would in any event have been filed about 8 days out of time without leave. An omnibus or missing notice cannot ground a Reference.
Legal principles established
#- Payment of the taxed/decretal sum does not extinguish a party's statutory right of appeal or Reference.
- A document merely annexed to an affidavit is not a filed document.
- A party aggrieved by a taxing officer's decision must first file a Notice of Objection to Taxation within 14 days; failing which a Reference under Rule 11(2) is incompetent.
Court orders
#- 1.The chamber summons amended on 18/12/2025 (the Reference) is dismissed as incompetent for want of a Notice of Objection to Taxation filed under Rule 11(1) of the Advocates (Remuneration) Order.
- 2.The Plaintiff's notice of motion is dismissed.
- 3.Each party to bear its own costs.
- On appeal from
- null
- null
- Jurisdiction invoked
- Rule 11 of the Advocates (Remuneration) Order, 2014 made under Section 44 of the Advocates Act, Cap. 16
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Karingo v Attorney General & 5 others (Environment and Land Case 1404 of 2004) [2026] KEELC 5290 (KLR)", Case Analysis (2026). ELC.1404.2004-NBI. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/5290/eng@2026-08-14
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.