Carlisle Development Co Ltd v National Land Commission (Miscellaneous Application E314 of 2025) [2026] KEELC 5292 (KLR)
The bottom line
#Kenya's Environment and Land Court threw out a wrongly calculated Kshs. 581,135 instruction fee award and ordered fresh taxation before a different taxing officer.
What this practically means
#Executive summary
#Key legal issues
#Competence of the reference under Rule 11 of the Advocates Remuneration Order
The reference was competent and timeously filed within 14 days, conferring jurisdiction on the Court.
The Court outlined the mandatory Rule 11 procedure: notice of objection within 14 days, reasons from the taxing officer, chamber summons within 14 days of receipt of reasons, and appeal to the Court of Appeal only with leave. The Applicant filed the Notice of Objection and the reference on 7/10/2025, within 14 days of the 23/9/2025 ruling, and identified the specific item objected to, satisfying all requirements.
Whether the Taxing Officer erred in principle in assessing instruction fees
Although the Taxing Officer applied the correct schedule (Schedule 11, Rule 8), he erred in the computation, producing an award manifestly too low.
The value of the subject matter (Kshs. 731,135,000) was ascertainable from the pleadings and judgment. The Taxing Officer correctly identified Schedule 11, Rule 8 and applied the graduated scale, but the figure of Kshs. 120,000 as fees for the first Kshs. 250,000,000 does not appear anywhere in the schedule. The resulting award of Kshs. 581,135 was therefore computed on a wrong figure, an error of principle producing a manifestly low award warranting intervention.
Legal principles established
#- The Advocates Act and Advocates Remuneration Order are complete statutes on taxation; the Civil Procedure Act cannot be invoked to challenge a taxing officer's decision.
- A judge will not interfere with a taxing officer's exercise of discretion absent an error of principle or improper exercise of discretion resulting in injustice.
- Failure to ascertain or correctly value the subject matter for taxation is an error of principle.
Court orders
#- 1.The Chamber Summons application dated 7/10/2025 is meritorious.
- 2.The Taxing Officer's award of Kshs. 581,135/= as instruction fees is set aside and/or varied.
- 3.The Party & Party Bill of Costs dated 14/7/2025 is remitted back for re-taxation of Item 1 (Instruction Fees) only before a different Taxing Officer of the Tribunal other than Hon. Kaimenyi Kanyiri.
- 4.The Applicant is granted costs of the application.
- On appeal from
- Land Acquisition Tribunal (Taxing Master's ruling)
- Tribunal Case No. E044 of 2024
- Jurisdiction invoked
- Rule 11 of the Advocates Remuneration Order
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Carlisle Development Co Ltd v National Land Commission (Miscellaneous Application E314 of 2025) [2026] KEELC 5292 (KLR)", Case Analysis (2026). MISC. E314.2025-NBI. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/5292/eng@2026-07-17
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.