Commercial & Tax Division v Adept Realtors Limited

(1)The Deputy Registrar taxed the AdvocateClient Bill of Costs dated 12.6.2025 at Kshs. 634,781/= on 30.10.2025. (2)The certificate of taxation was issued on 5.11.2025. (3)The taxation award and certificate of taxation have not been challenged by the respondent by way of a reference as by law required, or at all. (4)Before enforcement of the certificate of taxation by way of execution can take place, the said certificate of taxation must first be adopted and entered as a judgement. Analysis and Determination 4.The issue is whether judgment should be entered in terms of the certificate of taxation issued on 5.11.2025. 5.Section 51(2) of the Advocates Act provides that: “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 2

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make such order in relation thereto as it thinks fit, including where the retainer is not disputed, an order that judgment be entered for the sum certified to be due with costs.” 6.“The court has discretion to enter judgment on a Certificate of Taxation which has not been set aside or altered, where there is no dispute as to retainer.” Kalonzo Musyoka & Paul M. Wambua (Practicing as Musyoka & Wambua, Advocates) v Rustam Hira (Practicing as Rustam Hira, Advocate) [2006] eKLR 7.The applicant exhibited copies of the bill of costs dated 12.6.2025, taxation ruling dated 30.10.2025 and the certificate of taxation dated 5.11.2025. 8.The applicant filed an affidavit of service sworn by Mr. Omulama on 22.12.2025. It was deposed that the motion was served upon the respondent via registered post on 22.12.2025. 9.There was no response which had been filed by the respondent on the Judiciary’s case tracking system while preparing the ruling. 10.There is no reference application filed against the taxation ruling. The certificate of the taxing officer 3

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has not been set aside or altered by the court, thus, final as to the amount of the costs recovered. There is also nothing to show that the retainer is in dispute. 11.Therefore, the court finds that the application meets all the legal requirements for entry of judgment. Interest 12.The applicant sought interest from date of delivery of the taxation award until payment in full. 13.Rule 7 of the ARO 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 the client, such claim for interests is raised before the amount of the bill has been paid or tendered in full.” 14.The applicant served the taxation notice dated 23.7.2025 and the bill of costs dated 12.6.2025 on 8.8.2025. It filed an affidavit of service sworn by Mr. Omulama on 8.8.2025. 4

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15.Accordingly, the applicant is entitled to interest at 14% on the costs from 8.9.2025. Disposal 16.In conclusion, the applicant’s application dated 15.12.2025 is allowed in the following terms: (1)Judgment is entered in favour of the applicant against the respondents for KES. 634,781/- in accordance with the Certificate of taxation dated 5.11.2025, together with interest at 14% per annum from 8.9.2025 until payment in full. (2)Costs of this application are awarded to the applicant. (3)Orders accordingly. Dated, signed and delivered at Nairobi through Microsoft Teams online application this 16th day of April, 2026 ------------F. Gikonyo M Judge 5

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In the presence of: Ms. Sande for Omulama for Applicant N/A for Client CA – Ivan/Aggrey 6

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