J.M Njenga & Co Advocates LLP v Kimuri Housing Company Ltd

2. The application is based on the grounds appearing on its face together with the supporting affidavit of Jeremy Njenga, sworn on even date. THE APPLICANT’S CASE 3. The deponent averred that the Advocate/Client Bill of Costs dated 18th April 2024 was taxed at Kshs 55,464,571.52/=. Subsequently, the Court issued a Certificate of Taxation dated 24th March 2026. He further averred that the ruling dated 11th February 2026 allowed interest at 14% on the decretal sum. 4. He stated that the Certificate of Taxation has neither been set aside nor varied. In conclusion, he urged the Court to allow the application as prayed. 5. Though duly served, the Respondent did not file any response to the application. ANALYSIS AND DETERMINATION 6. Having considered the application and the supporting affidavit, the only issue for determination is whether judgment should be entered in favour of the Advocate/Applicant in accordance with the Certificate of Taxation. 7. Section 51(2) of the Advocates Act provides that: a. The certificate of the taxing officer by whom any bill has been taxed shall, unless it is set aside or altered by the Court, be final as to the amount of the costs covered thereby, and the Court may ELC MISC. APPLICATION NO. E075 OF 2024 2

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make such order in relation thereto as it thinks fit, including, in a case where the retainer is not disputed, an order that judgment be entered for the sum certified to be due with costs.” 8. In Lubulellah & Associates Advocates v N.K. Brothers Limited [2014] eKLR, the Court held that: “The law is very clear that once a taxing master has taxed the costs, issued a Certificate of costs, and there is no reference against his ruling, or there has been a ruling and a determination made and not set aside and/or altered, no other action would be required from the court save to enter judgment. An applicant is not required to file suit for the recovery of costs.” 9. It is trite law that the Certificate of Taxation issued by a Taxing Officer constitutes conclusive evidence of the amount due and payable unless it is varied or set aside. In the matter at hand, the Bill of Costs was taxed on 11 th February 2025, and a Certificate of Taxation was issued on 24 th March 2026 for the sum of Kshs. 55,464,571.52/-. There is no evidence that the Certificate of Taxation has been set aside, varied or challenged by way of a reference. 10. Regarding interest, Rule 7 of the Advocates Remuneration Order provides that: “An Advocate may charge interest at 14% per annum on his disbursements and costs, whether by scale or otherwise, from the expiration of one ELC MISC. APPLICATION NO. E075 OF 2024 3

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month from the delivery of his bill to the client, provided such claim for interest is raised before the amount of the bill has been paid or tendered in full”. 11. The record shows that pursuant to the ruling dated 11 th February 2026, the Applicant was awarded interest at 14% until payment in full. That order has not been varied or set aside. 12. The upshot of the foregoing is that the application dated 26th March 2026 is merited and is hereby allowed on the following terms: i) Judgment is entered in favour of the Applicant against the Respondent for the sum of Kshs. 55,464,571.52/-, plus accrued interest at 14% per annum. ii) The Applicant is awarded the costs of the application. RULING SIGNED, DATED, AND DELIVERED VIA MICROSOFT TEAMS THIS 18TH DAY OF SEPTEMBER, 2026. ……………………………………. HON. T. MURIGI JUDGE IN THE PRESENCE OF: Wachanga for the Advocate ELC MISC. APPLICATION NO. E075 OF 2024 4

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Kyalo for the Respondent ELC MISC. APPLICATION NO. E075 OF 2024 5

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