Amalgamated Union of Kenya Metal Workers v Kenya Coach Industries Limited (Employment and Labour Relations Cause E506 of 2021) [2025] KEELRC 2044 (KLR)
The bottom line
#Kenya's Employment Court set aside a costs ruling because the Taxing Master used the wrong figure to value the dispute, forcing fresh taxation before a different officer.
What this practically means
#Executive summary
#Key legal issues
#Whether failure to file a notice of objection renders the reference incompetent
Not fatal where the reasons for the taxation are already contained in the ruling
The purpose of a notice of objection is to alert the Taxing Master to the contested items so reasons can be supplied. Where the ruling already exhibits the reasons, seeking reasons is unnecessary and the rule need not be observed ritualistically. Here the Taxing Master's reasons were in his ruling, so the objection to competence failed.
Whether the Taxing Master erred in principle in valuing the subject matter
Yes - he relied on pleadings despite a judgment on record, and the figure of Ksh. 54,400,294.42 was not ascertainable from the pleadings or the judgment
Following Joreth and Peter Muthoka, once judgment has been entered the value of the subject matter must be gleaned from the judgment, not the pleadings. The judgment dismissed the claim and did not quantify the sums paid. The pleadings also did not expressly plead the figure, and the Respondent's exhibited payment documents were neither pleadings nor a recorded settlement. The Taxing Master should therefore have exercised discretion assessed on the nature and importance of the cause and other relevant circumstances, which he did not do.
Legal principles established
#- Where the reasons for taxation on the disputed items are already contained in the considered ruling, a notice of objection is not a prerequisite to filing a reference.
- A court on a reference will not interfere with a Taxing Master's decision absent an error of principle.
- Misapprehension of the subject matter or its value by a Taxing Master amounts to an error of principle.
- The basis for determining subject matter value for instruction fees depends on the stage of taxation: pleadings before judgment, judgment once entered, settlement terms where settled.
Court orders
#- 1.Set aside the Taxing Master's decision dated 15th November 2024
- 2.Direct that the Bill of Costs dated 28th March 2024 be placed before another Taxing Master for taxation
- 3.Each party to bear own costs for this reference
- Jurisdiction invoked
- Reference against a taxation order under rule 11 of the Advocates Remuneration Order, heard in the cause in which the Bill of Costs arose
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Amalgamated Union of Kenya Metal Workers v Kenya Coach Industries Limited (Employment and Labour Relations Cause E506 of 2021) [2025] KEELRC 2044 (KLR)", Case Analysis (2025). Not stated in judgment. Source: https://new.kenyalaw.org/akn/ke/judgment/keelrc/2025/2044/eng@2025-07-10
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.