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ELCPartially AllowedELC No. 901 of 2014· [2026] KEELC 5831 (KLR)

Ruth Muthoni Iganjo & Another v Gitonga Mwangi Murithi & Others

Environment and Land Court
24 September 2026
LKL. G. Kimani
2,396 words in judgment
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The bottom line

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Kenya's Environment and Land Court ruled that a Taxing Master cannot revive a judge's stay of execution that lapsed when a party failed to meet its conditions.

What this practically means

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Executive summary

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This ruling by the Environment and Land Court at Nairobi (Kimani, J) determined a Chamber Summons dated 24th July 2025 filed by the 7th Defendant, Kamuta Limited, seeking review and setting aside of an order made by the Taxing Master, Hon. Vincent Kiplagat, on 10th July 2025 staying taxation of the 7th Defendant's Bill of Costs dated 22nd November 2023. The background was a judgment of 21st September 2023 dismissing the Plaintiffs' suit and allowing the 7th Defendant's Counterclaim with costs, followed by a conditional stay of execution granted on 18th January 2024, conditional on deposit of proceeds into a joint interest-earning account and the Plaintiffs furnishing comprehensive statements of account. The 7th Defendant and the 4th Defendant contended the Plaintiffs failed to comply, that the stay lapsed automatically, and that the Taxing Master therefore had no jurisdiction to stay taxation on the basis of a spent order. The Plaintiffs opposed, asserting compliance was frustrated by the 7th Defendant's refusal to cooperate and by an alleged eviction and vandalism on 28th October 2025, and urged that contempt allegations be determined first and that the 7th Defendant be denied audience. The Court held that the conditional stay lapsed upon non-compliance with its express conditions, and that while the Taxing Master had jurisdiction over taxation proceedings, he could not vary, revive or extend a stay granted by a Judge. The Chamber Summons was allowed, the Taxing Master's order of 10th July 2025 was set aside, taxation was directed to proceed, and costs were awarded to the 7th Defendant against the Plaintiffs.

Key legal issues

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01

Jurisdiction of the Taxing Master over stay of execution

Holding

The Taxing Master had jurisdiction over taxation proceedings but could not vary, revive or extend a conditional stay granted by a Judge

Reasoning

Rule 11 of the Advocates Remuneration Order confers a supervisory and appellate jurisdiction on the Judge in relation to taxation. The Taxing Master's jurisdiction is confined to taxation; the principle that taxation forms part of execution does not enlarge it to include granting or extending stays issued by a Judge. The order of 10th July 2025 therefore could not preserve a stay that had lapsed.

p. 8
02

Effect of non-compliance with conditional stay

Holding

The conditional stay of 18th January 2024 lapsed upon the Plaintiffs' non-compliance with its express conditions

Reasoning

The stay was conditional on deposit of proceeds into a joint interest-earning account and furnishing of comprehensive statements of account. The Court found the conditions were not met, so the stay lapsed automatically and the Taxing Master erred in treating it as subsisting when staying taxation on 10th July 2025.

p. 7
03

Setting aside the Taxing Master's order does not authorise unlawful execution

Holding

Setting aside the order staying taxation does not determine the merits or authorise unlawful execution; the decree holder must execute in accordance with the law

Reasoning

The Court clarified that the order of 10th July 2025 related only to taxation and could not determine the substantive merits of the judgment of 21st September 2023. Setting it aside does not authorise unlawful execution; the 7th Defendant remains bound to execute the decree lawfully.

p. 8

Legal principles established

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  • A taxing officer cannot extend or revive a stay of execution granted by a Judge
  • The principle that taxation forms part of execution does not confer jurisdiction on the taxing officer to grant or extend a stay
  • A conditional stay lapses upon non-compliance with its express conditions

Court orders

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  1. 1.The Chamber Summons dated 24th July 2025 is allowed
  2. 2.The order of the Taxing Master made on 10th July 2025 staying taxation of the 7th Defendant's Bill of Costs dated 22nd November 2023 is set aside
  3. 3.The Taxing Master is directed to proceed with the taxation of the 7th Defendant's Bill of Costs dated 22nd November 2023, in accordance with the law and subject to any lawful order subsequently issued by a Court of competent jurisdiction
  4. 4.The costs of the Chamber Summons are borne by the Plaintiffs/Respondents and awarded to the 7th Defendant/Applicant
Jurisdiction invoked
Sections 1A, 1B and 3A of the Civil Procedure Act; Order 51 Rule 1 of the Civil Procedure Rules; Rule 11 of the Advocates Remuneration Order (supervisory and appellate jurisdiction over taxation proceedings)

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, "Ruth Muthoni Iganjo & Another v Gitonga Mwangi Murithi & Others", Case Analysis (2026). ELC No. 901 of 2014. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/5831/eng@2026-09-24

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