Ngatia & Associates Advocates v Interactive Gaming & Lotteries Limited

the amount of Kshs. 1,148,879/- as per attached Certificate of Taxation, which has been attached to the application and marked "DMMI". 4. It was further deponed that the Respondents have not filed any Reference in respect of the Taxation, and that it is only just fair and reasonable that judgment be entered in terms of the Certificate of Taxation. 5. The instant application was uncontested as the Respondent failed and or neglected to file any response despite service having been affected. Analysis & Determination 6. Having considered the application and the supporting affidavit, I note that the sole issue that arises for determination is whether the application for the court to adopt the Certificate of Taxation dated 22nd April 2024 and enter judgment in the sum of Kshs. 1,148,879/- is merited. 7. Section 51(2) of the Advocates Act provides:“ 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 recovered thereby; and the court may make such orders in relation thereto as it thinks fit, including where the retainer is not disputed an order that judgment be entered for the sum of certified to be due with costs.” 8. The wordings of the above section empower the court to enter judgment on the taxed amount if the same is uncontested. 9. In determining whether the court should adopt the amount on the Certificate of Taxation as the judgment of the court, it is critical that the court is satisfied that no reference has been filed against the taxation, and that the Certificate of Taxation has not been set aside. 10. In the case of Lubulellah & Associates Advocates v N. K. Brothers Limited (2014) eKLR the court observed that:- 11. “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. The certificate of costs is final as to the amounts of the costs and the court would be quite in order to enter judgment in favour of the Applicant against the Respondent herein for the taxed sum indicated in the Certificate of Taxation that was issued on 25th November 2012.” 12. From perusal of the court record, this court is satisfied that the Ruling is uncontested as the Respondent has not moved any court by way of filing a Reference against the ruling nor has the Ruling been set aside, altered, varied and / or reviewed, nor has any appeal been filed. 13. In the premises, the Court is inclined to enter judgment as prayed against the Respondent. 14. The Applicant has also claimed interest on the taxed amount at the rate of 14%per annum until payment in full. Rule 7 of the Advocates Remuneration Order provides that: “ An advocate may charge interests at 14% per annum on his disbursement and costs whether by scale or otherwise, from the expiration of one month from the delivery of his bill to https://new.kenyalaw.org/akn/ke/judgment/kehc/2025/16433/eng@2025-10-21 2

page 2 of 3

the client, such claim for interests is raised before the amount of the bill has been paid or tendered in full.” 15. . The above rule stipulates that such a claim for interest must be raised for it to start to accrue after the expiration of one month from the delivery of the bill to the client. In the instant case, in view of the fact that the Certificate of Taxation is dated 22nd April 2024, the Applicant will have interest on the taxed amount at the rate of 14% per annum beginning after the expiry of 30 days from the date of the Certificate of Taxation until payment in full. 16. For the foregoing reasons, this court issues the following Orders: i. The Application dated 12th August 2024 is merited and is hereby allowed. ii. The Certificate of Taxation issued on 22nd April 2024 in the sum of Kshs. 1,148,879/- is hereby adopted as a Judgment of this court. iii. Judgment is hereby entered in favour of the Advocates in the sum of Kshs. 1,148,879/-for the amount of Kshs. 1,148,879/- in terms of the Certificate of Taxation dated 22nd April 2024, together with interests at the rate of 14% per annum against the Respondents jointly and severally until payment in full. iv. The interest ordered in (iii) above is to run from 22nd May 2024 until payment in full. 17. The Costs of this Application, assessed at Kshs. 20,000/- is hereby awarded in favour of the Applicant. 18. It is so ordered. SIGNED, DATED, AND DELIVERED IN VIRTUAL COURT THIS 21ST OCTOBER 2025 ADO MOSES JUDGE In the presence of: C/A – Moses …………..for the Advocate/Applicant ………….…..... for the Client/Respondent https://new.kenyalaw.org/akn/ke/judgment/kehc/2025/16433/eng@2025-10-21 3

page 3 of 3