REPUBLIC OF KENYA IN THE CHIEF MAGISTRATE’S COURT AT BUNGOMA CIVIL CASE NO. E261 OF 2025 GODFREY MAYENDE BARASA…………..…………..…………. ……………………………….PLAINTIFF VERSUS ABIUD WAMALWA…….……………….…………..…………………DEFENDANT RULING 1. This ruling determines the Plaintiff’s Party and Party Bill of Costs dated 05th May 2026. This court has given due regard to the Bill of Costs as well as the Defendant’s written submissions. 2. The items objected by the Defendant have been assessed as hereunder. Value Added Tax 3. VAT is chargeable where a party supplies taxable goods or services to another party. There was no taxable supply of goods and services between the Plaintiff and the Defendants. The costs arising from this ruling are not the Plaintiff’s counsel’s income which attracts VAT but the Plaintiff’s costs of the suit. The costs of the suit due to the Plaintiff herein cannot thus attract VAT. 4. Therefore, item B was assessed off in line with the holding in Pyramid Motors Limited vs Langata Gardens Limited (2015) eKLR and Kenya Commercial Bank Limited v Stagecoach Management Limited [2017] eKLR. Filing Fees 5. Item 1 was assessed as drawn as evidenced by the court fees receipt on record. 6. Item 2 was assessed off for want of proof. 7. Item 4 was assessed at Kshs. 500/= per the court fees receipt on record. 8. Items 2 and 5 were assessed off for want of proof. 9. Item 4 was assessed off for want of proof. Service 10. Items 7 – 11 involved service via e-mail. The said items were assessed at Kshs. 1,400/= each per the holding in Aoro v Were (Miscellaneous Reference Application
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E019 of 2022) [2022] KEHC 14628 (KLR), Aburili, J, where rendered herself as follows on the cost of service via e-mail: “53.The starting point herein is to point out that whereas order 5 of the Civil Procedure Rules relates to service of summons, it applies mutatis mutandis to service of other court processes, which include applications and related documents. This provision, it should be noted, was necessitated by the advent of Covid-19 pandemic which made it impossible for personal and even postal service of documents or court processes. 54.For the above reasons, I hold that service via e-mail is still service and draws an award of Kshs. 1,400 in line with Paragraph 10 of schedule 7 of the Advocates Remuneration Order. I find no error on the part of the taxing officer in awarding the respondent items 9,10,24,33,38,41,42,45 as drawn. Accordingly, the objection thereto is found to be devoid of any merit.” Attendances 11. Items 18 and 19 were assessed at Kshs. 1,400/= each as drawn per Schedule 7(6) of the ARO. Drawing and Filing of Affidavits of Service 12. Items 20 – 26 were assessed at Kshs. 1,000/= each as drawn per schedule 7(11) of the ARO. DETERMINATION 13. The upshot of the foregoing is that the Plaintiff’s Party and Party Bill of Costs dated 05th May 2026 is assessed at Kshs. 158,885/=. Read, signed, and delivered in open court at Bungoma this 21st day of July 2026 T.O. OMONO SENIOR RESIDENT MAGISTRATE In the presence of: Mr. Bw’onchiri for the Plaintiff Mr. Mirembe for the Defendant C/A: Mr. Rioba
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