Aldermen Limited v Shah & 3 others (Environment and Land Civil Appeal E004 of 2021) [2025] KEELC 6680 (KLR)
The bottom line
#Kenya's Environment and Land Court upheld a Taxing Officer's Kshs. 69,036 instruction fee ruling, confirming judges rarely disturb taxation unless an error in principle is proven.
What this practically means
#Executive summary
#Key legal issues
#Timeliness and competence of the Reference under Rule 11 of the Advocates (Remuneration) Order
The Reference was filed within time: reasons were sought one day after the Ruling and the chamber summons was filed within fourteen days
Rule 11(1) requires notice of objection within fourteen days of the decision, and Rule 11(2) allows an application to a Judge within fourteen days of receipt of reasons. The record showed two letters dated 29th August 2024 seeking reasons and the chamber summons filed on 6th September 2024, satisfying both timelines. The Appellant's out-of-time objection therefore failed.
Whether the Taxing Officer erred in principle in taxing instruction fees at Kshs. 69,036 without reference to the value of the subject matter
No error in principle: the Taxing Officer followed the unappealed direction of Wabwoto J to tax under Schedule 6 (Appeals), and the value of the subject matter was not ascertainable from the ruling dismissing the appeal
Wabwoto J had directed fresh taxation limited to item (1) in accordance with Schedule 6 on Appeals, and that decision was not appealed. The appeal emanated from a ruling with no indication of the value of the suit property. Applying Peter Muthoka and Joreth Ltd, where the value of the subject matter is not discernible from the judgment, the taxing officer may exercise discretion. The Taxing Officer therefore acted within his mandate.
Legal principles established
#- A court will only interfere with a Taxing Officer's decision where it is demonstrated that the Officer erred in principle
- Instruction fees are to be ascertained from the value of the subject matter ascertained from the pleadings, judgment or settlement; only where the value is not discernible may the taxing officer exercise discretion
Court orders
#- 1.Dismissal of the 1st Respondent's Chamber Summons application dated 6th September 2024
- 2.Dismissal of the Appellant's Notice of Motion dated 16th September 2024
- 3.Each party to bear their own costs
- Jurisdiction invoked
- References from the decision of a Taxing Officer under Rule 11 of the Advocates (Remuneration) Order
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Aldermen Limited v Shah & 3 others (Environment and Land Civil Appeal E004 of 2021) [2025] KEELC 6680 (KLR)", Case Analysis (2025). Not stated in judgment. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2025/6680/eng@2025-10-06
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.