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ELRCPartially AllowedReference dated 6th August 2024 (relating to Advocate-Client Bill of Costs taxed at Kshs. 304,213)

Kemboy Law Advocates v Narok County Government (Miscellaneous Application E030 of 2023) [2025] KEELRC 991 (KLR)

Employment and Labour Relations Court
28 March 2025
1,027 words in judgment
View original judgmentRead on Kenya Law Watch case
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·~4 min to read original · ~4 min brief

The bottom line

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The ELRC at Nakuru set aside a taxed legal fee ruling, confirming that a case's value can be read from pleadings, not just settlement orders.

What this practically means

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Executive summary

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This is a first-instance reference in the Employment and Labour Relations Court at Nakuru, brought by an Advocate against a Taxing Officer's ruling of 10th March 2023 taxing an Advocate-Client Bill of Costs at Kshs. 304,213, relating to the Advocate's representation of the Client in Nakuru Cause No. 12 of 2019. The Advocate sought setting aside of the ruling and re-taxation before another officer, alleging errors of principle: the value of the subject matter was ascertainable since the claim settled at Kshs. 1,313,921; the 50% increase was applied to instructions fees alone rather than the whole taxed sum; VAT was charged on instructions fees only; and the Taxing Officer ignored the importance, complexity, labour and skill involved. The Client opposed, concurring with the Taxing Officer, though its submissions also criticised the increase of instructions fees alone. Notably, both parties ultimately agreed the ruling should be set aside. The Court found the value of the subject matter ascertainable from the pleadings (a gratuity claim of Kshs. 1,223,827), and, respecting the parties' consensus, allowed the reference and set the ruling aside by consent. The Advocates were directed to agree on settlement out of court, failing which the Bill is to be re-taxed by a different Taxing Officer. No order was made on costs. The Court also cautioned Commissioners for Oaths against stamping documents so as to obscure dates.

Questions the Court framed

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

  1. 1.Whether the Taxing Officer erred in principle in holding the value of the subject matter unascertainable
  2. 2.Whether the 50% increase was wrongly applied to instructions fees alone rather than the whole taxed amount
  3. 3.Whether VAT was rightly charged on instructions fees alone
  4. 4.Whether the getting-up fees and instructions fees were lawful and appropriate
  5. 5.Whether the ruling of the Taxing Officer should be set aside and the Bill re-taxed

Key legal issues

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01

Ascertainability of the value of the subject matter

Holding

The value was ascertainable from the pleadings, where the Claimant pursued gratuity of Kshs. 1,223,827

Reasoning

The Taxing Officer relied only on the consent order, which did not state the settlement sum. The Court held the pleaded claim provided a specific value, making the finding of unascertainability an error of principle. Correspondence and communication indicated the settlement sum of Kshs. 1,313,921 was paid to the Claimant.

p. 3
02

Errors of principle in taxation

Holding

Errors of principle existed, warranting re-taxation, and both parties agreed the ruling should be set aside

Reasoning

Both the Advocate and the Client, though ostensibly on opposite sides, submitted that the Taxing Officer misdirected herself in law and principle, including on the 50% increase and VAT application. The Court accepted the consensus and set the ruling aside, while observing the sum taxed was not inordinately high or low.

p. 3
03

Commissioning of affidavits

Holding

Commissioners for Oaths must not obliterate details on affidavits when commissioning them

Reasoning

The Client's affidavit bore the Commissioner for Oaths' stamp and signature over the date, obscuring the month it was sworn. The Court cautioned against this practice, though it did not affect the determination, which proceeded on affidavits and submissions by consent.

p. 2

Legal principles established

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  • The value of the subject matter for taxation may be ascertained from the pleadings, not only from a consent order
  • A court cannot decline consensual orders agreed to by the parties

Court orders

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  1. 1.The reference is allowed and the Ruling of the Taxing Officer set aside by consent of the Parties, as expressed in their respective Submissions
  2. 2.The Advocates to consult and agree on settlement of the Bill of Costs out of Court
  3. 3.Failing that agreement, the Bill of Costs shall be re-taxed by a different Taxing Officer
  4. 4.No order on the costs

The bench

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

majority

Wrote the judgment

Jurisdiction invoked
Reference against a Taxing Officer's ruling on an Advocate-Client Bill of Costs, under the applicable costs taxation framework of this Court

Relief refused

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Direct judicial determination of the quantum of fees

The Court encouraged consensual settlement rather than another round of judicial consideration

p. 3

Costs

No order on the costs.

Quotable passages

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Verbatim from the judgment, each located to the page it appears on in the official PDF — so these can be cited and checked directly.

The value of the subject matter was ascertainable from the pleadings.
p. 3value of subject matter in taxation
Both Parties therefore agree, that the Ruling of the Taxing Master should be set aside, and this Court cannot, in all fairness, decline orders sought consensually by the Parties.
p. 2consent orders
The reference is allowed and the Ruling of the Taxing Oficer set aside by consent of the Parties, as expressed in their respective Submissions.
p. 3final orders - disposition
Failing that agreement, the Bill of Costs shall be re-taxed by a difierent Taxing Oficer.
p. 3final orders - re-taxation
Commissioners for Oaths should be cautious, in commissioning documents, not to do so in a way that obliterates details, from the Afidavit.
p. 2commissioning of affidavits

Issues in the judgment

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material

Ruling date inconsistency: paragraph 1 states the ruling was delivered on 10th March 2023, while paragraph 12 refers to 'the Ruling delivered on 9th July 2024'

minor

The date the Client's affidavit was sworn is obscured by the Commissioner for Oaths' stamp

Key timeline

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Practical implications

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Frequently asked questions

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Cite this brief

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Cite this brief

Caselaw, "Kemboy Law Advocates v Narok County Government (Miscellaneous Application E030 of 2023) [2025] KEELRC 991 (KLR)", Case Analysis (2025). Reference dated 6th August 2024 (relating to Advocate-Client Bill of Costs taxed at Kshs. 304,213). Source: https://new.kenyalaw.org/akn/ke/judgment/keelrc/2025/991/eng@2025-03-28

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