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MagistratePartially AllowedMCCC/E426/2021

Thomas Openda v County Government of Uasin Gishu

Magistrate Court of Kenya at Uasin Gishu County (Eldoret)
25 September 2026
MAM.E. Aligula
366 words in judgment
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The bottom line

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What this practically means

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Executive summary

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This is a taxation ruling by the Magistrate's Court at Eldoret in MCCC/E426/2021, Thomas Openda v County Government of Uasin Gishu. The plaintiff filed a party-and-party bill of costs following judgment in his favour; the judgment sum was Kshs 500,000/-. The bill was served and the defendant, through a replying affidavit sworn by Kutto Jeff Kiprono, opposed it, describing it as misleading, unsupported by any justification of complexity or valuation of the subject matter, and drawn beyond scale, particularly the instruction fees and court attendance items. The taxing magistrate assessed the bill without extended reasoning. Taking the judgment sum of Kshs 500,000/- as the subject value, the court placed it in the Kshs 500,000 to 1,000,000 band and fixed instruction fees at Kshs 90,000/-. The court then taxed the bill item by item: some items were allowed as drawn; numerous getting-up and attendance items were scaled down to uniform sums of Kshs 1,400/- or Kshs 2,100/-; a substantial block of court attendance items was taxed at nil; and several discrete items were allowed at amounts ranging from Kshs 500/- to Kshs 12,800/-. The bill was ultimately taxed at Kshs 204,785/-. A 30-day stay of execution was granted. The ruling was delivered electronically at Eldoret on 25th September, 2026 by M.E. Aligula, Magistrate. No costs order was made on the taxation itself.

Key legal issues

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01

Assessment of instruction fees by reference to subject matter value

Holding

Instruction fees fixed at Kshs 90,000/- as the judgment sum of Kshs 500,000/- falls within the Kshs 500,000 to 1,000,000 band

Reasoning

The court identified the judgment sum as the value of the subject matter, mapped it onto the applicable remuneration scale band, and fixed instruction fees accordingly, rejecting the plaintiff's unscaled claim.

p. 1
02

Taxation of individual items of the bill including court attendances

Holding

Various items taxed as drawn, scaled down to fixed sums, or struck out at nil where drawn beyond scale

Reasoning

Responding to the defendant's objection that attendances were drawn beyond scale, the court went item by item, taxing some as drawn, reducing others to uniform sums, and striking out a substantial block of attendance items at nil.

p. 1

Legal principles established

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  • Where the judgment sum is Kshs 500,000/-, it falls within the Kshs 500,000 to 1,000,000 band and instruction fees are Kshs 90,000/-

Court orders

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  1. 1.Instruction fees assessed at Kshs 90,000/- based on judgment sum of Kshs 500,000/-
  2. 2.Items b, c, d, s, y, cc taxed as drawn
  3. 3.Items e, f, g, i, k, m, o, q, t, u, w, aa, dd, ff, hh, jj, ll, nn, pp, rr, uu, aaa, bbb and hhh each taxed at Kshs 1,400/-
  4. 4.Items h, j, l, n, p, r, v, x, z, bb, ee, gg, ii, kk, mm, oo, qq, ss, tt each taxed at nil
  5. 5.Items vv, ww, xx, ccc, fff, and iii each taxed at Kshs 2,100/-
  6. 6.Item ggg taxed at Kshs 500/-
  7. 7.Item yy taxed at Kshs 7,000/-
  8. 8.Item zz taxed at Kshs 9,200/-
  9. 9.Item ddd taxed at Kshs 12,100/-
  10. 10.Item eee taxed at Kshs 12,800/-
  11. 11.Bill of costs taxed at Kshs 204,785/-
  12. 12.30 days stay of execution granted
Jurisdiction invoked
Taxation of a party-and-party bill of costs under the Magistrates' Court jurisdiction (advocate's bill following judgment in MCCC/E426/2021)

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, "Thomas Openda v County Government of Uasin Gishu", Case Analysis (2026). MCCC/E426/2021. Source: https://new.kenyalaw.org/akn/ke/judgment/kemc/2026/941/eng@2026-09-25

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