Nyachae v Takaful Insurance Co. Ltd & another (Commercial Case E164 of 2022) [2026] KEHC 8327 (KLR) (Commercial and Tax) (11 June 2026) (Ruling) Neutral citation: [2026] KEHC 8327 (KLR) REPUBLIC OF KENYA IN THE HIGH COURT AT NAIROBI (MILIMANI COMMERCIAL COURTS) COMMERCIAL AND TAX COMMERCIAL CASE E164 OF 2022 MO ADO, J JUNE 11, 2026 IN THE MATTER OF THE ADVOCATES ACT, CAP 16 LAWS OF KENYAANDIN THE MATTER OF TAXATION OF ADVOCATE/CLIENT BILL OF COSTS BETWEEN BONIFACE MOMANYI NYACHAE ........................................... DECREE HOLDER AND TAKAFUL INSURANCE CO. LTD ....................................... JUDGMENT DEBTOR AND SAFARICOM PLC .................................................................................... GARNISHEE RULING 1. Before the Court is the Decree Holder’s Notice of Motion dated 27th January 2026 seeking principally that the Garnishee Order Nisi issued against Safaricom PLC be made absolute for payment of the decretal sum of Kshs. 186,700/= together with costs and accrued interest. 2. The application is expressed to be brought under the provisions of Order 23 of the Civil Procedure Rules and is supported by the affidavit of the Applicant/Decree Holder. 3. The background to the application is that the Applicant obtained a Certificate of Taxation against the Respondent/Judgment Debtor, which remains unsatisfied. The Applicant thereafter moved the Court for garnishee proceedings against the Garnishee on the basis that the Judgment Debtor operates Pay Bill Number 912900 with the Garnishee. 4. On 29th January 2026, this Court issued a Garnishee Order Nisi attaching monies held by the Garnishee on behalf of the Judgment Debtor pending determination of the application. https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/8327/eng@2026-06-11 1
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5. The Garnishee filed a Replying Affidavit sworn by Stella Mutindi Mutua on 9th April 2026. The Garnishee confirmed that Pay Bill Number 912900 is indeed held and operated by the Judgment Debtor. The Garnishee further confirmed that the sums held are sufficient to satisfy the decretal amount of Kshs. 186,700/= inclusive of accrued interest. 6. The Garnishee stated that upon service of a Garnishee Order Absolute, it would release the decretal sum within seven (7) days, less garnishee costs. Analysis and Determination 7. I have considered the application, the affidavit in support, the replying affidavit by the Garnishee, and the submissions on record. 8. The law governing garnishee proceedings is settled. Under Order 23 Rule 1 of the Civil Procedure Rules, where a third party is indebted to a judgment debtor, the Court may order attachment of those debts to satisfy a decree. 9. In the present matter, the existence of a valid decree and unpaid decretal sum has not been disputed. Equally, the Garnishee has expressly admitted that it holds funds on behalf of the Judgment Debtor through Pay Bill Number 912900 and that the said funds are sufficient to satisfy the decretal amount. 10. The Garnishee has therefore disclosed indebtedness to the Judgment Debtor, and no sufficient cause has been shown as to why the Garnishee Order Nisi should not be made absolute. 11. In view of the Garnishee’s admission, the Court is satisfied that the Applicant has met the threshold for grant of a Garnishee Order Absolute. 12. Consequently, the Court makes the following orders: 13. The Garnishee Order Nisi issued on 29th January 2026 is hereby made absolute. 14. Safaricom PLC, the Garnishee herein, shall release and pay to the Decree Holder the sum of Kshs. 186,700/= together with any accrued interest from monies held in Pay Bill Number 912900 operated by the Judgment Debtor. 15. The said payment shall be efiected within seven (7) days from the date hereof. 16. The costs of the garnishee proceedings assessed at Kshs. 50,000/- each, in favour of both the Garnishee and the Decree Holder, are to be borne by the Judgment Debtor. 17. Upon compliance with the above orders, the Garnishee shall stand discharged from these proceedings. 18. It is so ordered. DATED, SIGNED, AND DELIVERED AT NAIROBI THIS 11TH DAY OF JUNE 2026 HON. MR. JUSTICE MOSES ADO JUDGE OF THE HIGH COURT In the Presence of: Moses C/A Ms. Ndwiga h/b for Mumanyi………………for the Applicant Ms. Mwangi h/b for Mburugu……………….for the Respondent Ojanga………………………..for the Garnishee https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/8327/eng@2026-06-11 2
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