REPUBLIC v COMMISSIONER FOR CO-OPERATIVE SOCIETIES & 9 others Ex-parte DANIEL MACHARIA & 5 others [1998] KECA 37 (KLR)
The bottom line
#Kenya's Court of Appeal taxation ruling slashed a KShs.400,000 legal fee claim to KShs.70,000, showing courts will cut inflated bills of costs.
What this practically means
#Executive summary
#Questions the Court framed
#The issues the Court set itself to decide, in its own words.
- 1.Whether the instructions fee of KShs.400,000/= claimed under item 5 of the bill of costs was reasonable
- 2.Whether the security of KShs.2,000/= paid in the appeal is claimable as a disbursement
- 3.Whether items 24, 25 and the costs of filing and attending taxation fall to be disallowed because more than one quarter of the profit costs was disallowed
Key legal issues
#Reasonableness of instructions fee on appeal
The taxing officer reduced the claimed instructions fee from KShs.400,000/= to KShs.70,000/=, reasoning that appellate preparation is normally narrower than High Court preparation and that the appeal showed no exceptional complexity
The officer compared the claim with the KShs.120,000/= allowed in the High Court, noted that on appeal the points are narrowed down, and found no indication that this appeal was exceptionally complex. Counsel for the interested parties had proposed KShs.35,000/=; the officer considered all factors and fixed KShs.70,000/= as reasonable.
Legal principles established
#- Security paid in an appeal is refundable and cannot be claimed in a bill of costs as a disbursement
- Where more than one quarter of the profit costs claimed is disallowed, the costs of filing and of attending the taxation are themselves disallowed
Court orders
#- 1.KShs.1,000/= taxed off item 7 by consent
- 2.KShs.8,000/= taxed off item 8 by consent
- 3.Item 14 disallowed by consent
- 4.Instructions fee (item 5) taxed at KShs.70,000/= in place of the KShs.400,000/= claimed
- 5.KShs.2,000/= taxed off from disbursements as refundable security
- 6.Items 24, 25 and the costs claimed for filing and for attending taxation disallowed
- 7.The bill of costs filed on 20th July 1998 taxed at KShs.103,410/= plus KShs.1,035/=, totalling KShs.104,445/=
The bench
#One judgment of the whole court — no separate or dissenting opinions.
Wrote the judgment
- On appeal from
- High Court of Kenya at Nairobi
- Misc. C.A. No. 1111 of 1994
- Jurisdiction invoked
- Taxation of a bill of costs arising from an appeal already allowed by the Court of Appeal with costs to the appellants; no constitutional or statutory provision is invoked in the ruling
Relief refused
#Instructions fee of KShs.400,000/= as claimed
The fee was excessive relative to the work involved in the appeal, given that preparation in the High Court is normally wider and costs in the High Court were only KShs.120,000/=
Claim for KShs.2,000/= security as a disbursement
Security in the appeal is refundable and therefore not claimable in the bill of costs
Costs
The bill of costs filed by the appellants on 20th July, 1998 is taxed at KShs.103,410/= plus KShs.1,035/=, making in all KShs.104,445/=.
Quotable passages
#Verbatim from the judgment, each located to the page it appears on in the official PDF — so these can be cited and checked directly.
Normally in the High Court preparation in a case is much more wider with research than in Court of Appeal as in the appeal the points are narrowed down unless in the exceptional circumstances the appeal may turn up to be more complex.
In the result the bill of costs filed by the appellants on 20th July, 1998 is taxed at KShs.103,410/= which is to be added a sum of KShs.1,035/= making in all Kshs.104,445/.=
Security in this appeal will be refundable and therefore it cannot be claimed in the bill of costs as is the case here under disbursements.
Issues in the judgment
#This document is a ruling on taxation by a Deputy Registrar, not a judgment of the Court of Appeal judges; it decides only the quantum of a bill of costs and sets no appellate precedent
The document is a certified copy bearing a certification by the Deputy Registrar rather than the original signed judgment
The final figure is printed with an apparent typographical error in the shillings notation
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "REPUBLIC v COMMISSIONER FOR CO-OPERATIVE SOCIETIES & 9 others Ex-parte DANIEL MACHARIA & 5 others [1998] KECA 37 (KLR)", Case Analysis (1998). Civ Appli 77 of 1997. Source: https://new.kenyalaw.org/akn/ke/judgment/keca/1998/37/eng@1998-12-10
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.