Case Law[2026] KEELC 654Kenya
Kiattu & another v Muhika & 2 others (Environment and Land Case 410 of 2019) [2026] KEELC 654 (KLR) (12 February 2026) (Ruling)
Employment and Labour Court of Kenya
Judgment
REPUBLIC OF KENYA
IN THE ENVIRONMENT AND LAND COURT AT NAIROBI
ELC CASE NO. 410 OF 2019
ROBERT MWANIA KIATTU...............................1ST
PLAINTIFF/RESPONDENT
LENAH MUTONGOI KIATTU………...................2ND
PLAINTIFF/RESPONDENT
-VS-
PETER NJENGA MUHIKA..................................1ST
DEFENDANT/APPLICANT
AGNES MUGURE KIGATHI…….....…...…............2ND
DEFENDANT/APPLICANT
THE LAND REGISTRAR……………..........……..........………………3RD
DEFENDANT
RULING
1. Before this court is the chamber summons dated 12th May, 2025
filed by the 1st and 2nd defendants/applicants, and it is expressed
to be brought under Rule 11(2) of the Advocates Remuneration
Order seeking the following orders:-
1. That the ruling of the taxing master (Hon. Mr.
Vincent Kiplagat) delivered on 29th April, 2025 in
respect to the items no. 1(a), 1(b) and 2 of the 1st
and 2nd defendants party/ party bill of costs dated
23rd October, 2023 be reviewed and/or set aside.
2. That this honourable court be pleased to give
such further directions and/or orders as it may
deem fit.
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3. That the costs of this application be awarded to
the applicants.
2. The application is premised on the following grounds:-
1. The taxing master wholly ignored the directions
issued by the honourable Mr. Justice Oguttu
Mboya in his ruling delivered on 9th October,
2024 and/or failed to apply the directions issued
by the learned judge while taxing item no. 1(a),
1(b) and 2 of the bill of costs dated 23rd
October, 2023.
2. The taxing officer failed to recognize and
appreciate that he could only tax items no. 1(a)
(b) and 2 of the bill of costs strictly in
accordance with the directions issued by the
honourable Mr. Justice Oguttu Mboya in his
ruling delivered on 9th October, 2024 and not on
the basis of his discretion as purported in his
ruling.
3. The taxing master erred in principle by deciding
that the value of the subject matter was
undetermined for the purpose of calculating
instructions fees under item 1(a) and (b) of the
bill of costs.
4. The taxing master erred in principle by awarding
a paltry sum of Kshs.250,000/- only as
instruction fees under item no. 1(a) and (b)
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respectively of the bill of costs without providing
any justifiable reasons for the said award.
5. The taxing master erred in law and principle by
disregarding the valuation reports produced in
evidence by the plaintiffs as well as the 1st and
2nd defendants demonstrating that the current
market value of the suit property was
Kshs.35,000,000/- and Kshs.40,000,000/-
respectively.
6. The taxing master erred in law and principle by
failing to appreciate that a counterclaim is a
separate and independent suit and instructions
fees should be assessed and awarded separately
as provided by schedule VIA paragraph I(n) of
the Advocates Remuneration Order 2014. The
amount awarded as instruction fees under item
1(b) was wholly misconceived and not in line
with the directions issued by the honourable Mr.
Justice Oguttu Mboya in his ruling.
7. The taxing master erred in law and principle by
awarding the paltry sum of Kshs.83,333.33/- only
under item no. 2 being costs for getting up and
preparing for trial.
8. The taxing master failed to apply discretion in a
judicial manner, applied the wrong principles of
taxation in respect to items no. 1(a), (b) and 2 of
the bill of costs and thereby ended up awarding
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the total sum of Kshs.831,851.67/- which amount
is manifestly low and erroneous.
3. The chamber summons was supported by the affidavit of the 1st
defendant/applicant sworn on even date. The 1st
defendant/applicant deposed that being dissatisfied with the
ruling delivered on 8th April, 2024 by Hon. Marienga, they filed a
reference before this court which was heard and determined vide
the ruling delivered on 9th October, 2024. It was deposed that the
ruling was clear on taxation of the items on the bill of costs which
was placed before Hon. Kiplagat for re-taxation of items no. 1(a)
(b) and 2 of the bill of costs.
4. The 1st defendant/applicant deposed that Hon. Kiplagat decided
that the value of the subject matter was undetermined and he
used his discretion and taxed items 1(a) at Kshs.250,000/-, item
1(b) at Kshs.250,000/- and getting up fees for the main suit at
Kshs.83,333.33/- each. He deposed that the taxed amount by Hon.
Kiplagat was manifestly low and erroneous and thus the orders
sought in this application.
5. The instant application was opposed vide the replying affidavit of
the 1st plaintiff/respondent sworn on 30th September, 2025. The 1st
plaintiff/respondent deposed that the 1st and 2nd
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defendants/applicants have not demonstrated any sufficient
grounds to this court to warrant the interference with the taxing
officer’s decision. Further, that the taxing officer correctly applied
the principles of taxation under Schedule 6 of the Advocates
Remuneration Order.
6. The 1st plaintiff/respondent deposed that the amounts raised in the
bill of costs are unjustifiably high considering that the suit was a
simple land dispute, and which did not raise a novel point of law.
In conclusion, he urged the court that it is in the interest of justice
that the court maintains the taxed amounts as per the ruling
delivered on 29th April, 2025.
7. The application was canvassed through written submissions. The
1st and 2nd defendants/applicants filed their written submissions
dated 21st October, 2025, while the
plaintiffs/respondents filed their written submissions dated 17th
November, 2025.
8. I have considered the application, the replying affidavit and the
written submissions filed by both parties. The issue for
determination is whether the taxing officer fell into error in
determining the bill of costs dated 23rd October,
2023 pursuant to the ruling delivered on 9th October, 2024.
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9. The circumstances under which this court may or can interfere
with the taxing officer’s exercise of discretion are now well
known. The taxing master must be guided by the principles
governing taxation as was held in the leading case of Premchand
Raichand Ltd Another -vs- Quarry services of East Africa Ltd
and Another No. 3 (1972) EA 162. The principles laid out are:-
i. The instruction fee should cover the advocates
work including taking instructions and
preparing the case for trial or appeal.
ii. The taxing master was expected to tax each bill
on its merits;
iii. The value of the subject matter had to be taken
into account;
iv. The taxing master’s discretion was to be
exercised judicially and not whimsically or
capriciously;
v. Though the successful litigant was entitled to a
fair reimbursement, the taxing master had to
consider the public interest such that costs were
not allowed to rise to a level that would confine
access to the courts to the wealthy.
vi. No appeal or reference can be allowed unless the
appellant can show or demonstrate that above
mentioned principles have been breached
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because judges on appeal as a principle do not
like to interfere with an assessment of costs by
the taxing officer unless the officer has
misdirected himself or herself in a matter of
principle, but if the quantum of an assessment is
manifestly extravagant, a misdirection of
principle may be a necessary inference.”
10. In advancing their claim, the 1st and 2nd defendants/applicants
argued that the taxing officer misinterpreted the court’s ruling by
exercising discretion and taxing the bill of costs thus awarding a
sum that was manifestly low. While I have considered these
claims, I have had the chance to carefully examine the ruling
delivered by the taxing officer on 29th April, 2025. In arriving at
his decision, the taxing officer limited his decision to the items
contained in the ruling delivered by the court on 9th October, 2024
to the extent that it only pronounced itself on items 1(a), 1(b) and
2 of the bill of costs. The taxing officer also observed that the
value of the subject matter was undetermined and thus left him
with no option but to exercise discretion.
11. In their submissions, the 1st and 2nd defendants/applicants argued
that the taxing officer should have adopted the sum of
Kshs.35,000,000/- as the value of the subject matter for the
purposes of calculating instructions fees under items 1(a). Equally
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so, the taxing officer should have adopted the sum of
Kshs.40,000,000/- as the value of the subject matter in taxing item
1 (b). They submitted that both parties led evidence by producing
valuation reports denoting the subject value of the suit property.
12. Indeed, paragraphs 18 to 21 of the judgment delivered on 31st
October, 2022 indicates that the valuation report was produced by
the plaintiff/respondent and there was no objection raised as to
the value of the suit property. This is also the case with the 1st and
2nd defendants/applicants testimony. Paragraph 48 indicates that
they produced the documents marked as D1 to D30 as exhibits. It
is therefore clear that the value of the subject matter was
disclosed vide the valuation reports and, in my view, the taxing
officer fell into error by claiming that the value of the suit
property was undetermined.
13. In the case of Joreth Ltd vs Kigano & Associates [2002] 1 E.A.
92, the court of appeal stated as follows:-
“We would at this stage point out that the value of
the subject matter of a suit for the purposes of
taxation of a bill of costs ought to be determined
from the pleadings, judgment or settlement (if such
be the case) but if the same is not so ascertainable
the taxing officer is entitled to use his discretion to
assess such instruction fee as he considers just,
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taking into account, amongst other matters, the
nature and the importance of the cause or the
matter, the interest of the parties, general conduct
of the proceedings, any direction by the trial judge
and all other relevant circumstances.”
14. Where the value of the subject matter has been disclosed as in the
instant case, it is incumbent upon the taxing officer to tax the bill
accordingly and not exercise his discretion as it was done. In that
case, I find sufficient reason to interfere with the ruling delivered
by the taxing officer on 29th April, 2025. Thus, the chamber
summons dated 12th May, 2025 is allowed as follows:-
i. The ruling of the taxing master (Hon. Mr.
Vincent Kiplagat) delivered on 29th April, 2025
in respect to the items no. 1(a), 1(b) and 2 of
the 1st and 2nd defendants party/party bill of
costs dated 23rd October, 2023 is
hereby set aside.
ii. This matter is referred back to another taxing
officer other than Hon. Vincent Kiplagat and
Hon. T. Marienga for taxation of items 1(a),
1(b) and 2 of the party and party bill of costs
dated 23rd October,
2023.
iii. I make no orders as to costs.
It is so ordered.
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DATED, SIGNED & DELIVERED VIRTUALLY
THIS 12TH DAY OF FEBRUARY, 2026.
HON. MBOGO C.G.
JUDGE
12/02/2026.
In the presence of:
Ms. Benson Arunga - Court assistant
Mr. Kange for the 1st and 2nd Defendants/Applicants
Mr. Dach for the Plaintiffs/Respondents
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