Skip to content
AI-generated case briefs sourced from Kenya Law · Not legal advice
Caselaw
AI-generated case brief
Case Brief · caselaw.co.ke
ELCAllowedELCMISC NO. 2 OF 2021

Mulwa & Mulwa Advocates v County Government of Machakos

Environment and Land Court of Kenya
24 September 2026
JKJ. N. Kuyioni
1,623 words in judgment
View original judgmentRead on Kenya Law Watch case
AI-assisted case brief
·~6 min to read original · ~4 min brief

The bottom line

#

A Kenyan court ordered Machakos County to pay a law firm Kshs 7.76 million in legal fees because the county never challenged the taxed costs.

What this practically means

#

Executive summary

#
The Applicant advocate firm moved the Environment and Land Court at Machakos by Notice of Motion under Sections 1A, 1B and 3A of the Civil Procedure Act and Section 51(1) of the Advocates Act, seeking entry of judgment and issuance of a decree for taxed costs of Kshs. 7,759,975/=. Its Amended Bill of Costs dated 1st September 2020 was taxed at Kshs. 6,807,041/= on 3rd August 2022, and following a ruling of 17th May 2023 the Taxing Officer determined VAT of Kshs. 952,933/=, bringing the total to Kshs. 7,759,975/=. The Applicant averred that the Certificate of Taxation had not been set aside, varied or altered, no reference had been filed, and the Respondent had neither paid nor challenged the amount despite demand. The Respondent filed no response or submissions; the application was unopposed. The court framed a single issue: whether judgment should be entered on the Certificate of Taxation. Relying on Section 51(2) of the Advocates Act and the Lubulellah line of authority, the court held that where a certificate has not been set aside or altered and the retainer is not disputed, the court's role is limited to entering judgment for the certified sum; it does not sit on appeal over the taxation absent a reference under Rule 11. Finding no impediment, the court entered judgment for Kshs. 7,759,975/= and awarded the Applicant the costs of the application.

Questions the Court framed

#

The issues the Court set itself to decide, in its own words.

  1. 1.Whether the Court should enter judgment in favour of the Applicant on the Certificate of Taxation for the sum of Kshs. 7,759,975/=

Key legal issues

#
01

Whether judgment may be entered on an unchallenged Certificate of Taxation under Section 51(2) of the Advocates Act

Holding

Yes; the certificate is final as to the amount unless set aside or altered, and where the retainer is not disputed judgment must be entered for the certified sum.

Reasoning

Section 51(2) establishes a summary procedure for recovery of taxed costs. The certificate of the taxing officer is final as to the amount of costs unless set aside or altered by the Court. The Court does not sit on appeal over the taxation unless a reference is filed under Rule 11 of the Advocates Remuneration Order. Here no reference was filed, the retainer is undisputed, and the Respondent filed no response or submissions, so no material challenged the certified amount.

p. 10

Legal principles established

#
  • Once a certificate of costs has been issued and no reference filed, the court's only role is to enter judgment for the certified sum.

Court orders

#
  1. 1.Judgment entered in favour of the Advocate/Applicant against the Respondent for Kshs. 7,759,975/= being the taxed costs as per the Certificate of Taxation
  2. 2.Costs of the Application awarded to the Applicant

The bench

#

One judgment of the whole court — no separate or dissenting opinions.

JK
majority

Wrote the judgment

Jurisdiction invoked
Section 51(2) of the Advocates Act; Sections 1A, 1B and 3A of the Civil Procedure Act; Order 51(1) of the Civil Procedure Rules; Advocates Remuneration Order

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.

Where the certificate has not been set aside and the retainer is not disputed, the Court’s role is limited to entering judgment for the certified sum.
p. 7Effect of unchallenged certificate of taxation
Judgment is hereby entered in favour of the Advocate/Applicant against the Respondent for the sum of Kshs. 7,759,975/= (Kenya Shillings Seven Million Seven Hundred and Fifty-Nine Thousand Nine Hundred and Seventy-Five only) being the taxed costs as per the Certificate of Taxation.
p. 11Final orders

Issues in the judgment

#
minor

Conflicting dates for the Notice of Motion

minor

Ruling refers to motion as dated 14th June 2025

Key timeline

#

Practical implications

#

Frequently asked questions

#

Cite this brief

#

Cite this brief

Caselaw, "Mulwa & Mulwa Advocates v County Government of Machakos", Case Analysis (2026). ELCMISC NO. 2 OF 2021. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/5746/eng@2026-09-24

Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.