REPUBLIC OF KENYA
IN THE HIGH COURT OF KENYA AT NAIROBI CITY
COURT NAME: MILIMANI LAW COURTS
CASE NUMBER: HCCOMMMISC/E385/2023
CITATION: DOREEN OKWIRI T/A OKWIRI & CO. ADVOCATES VS THE TRUSTEE REGISTERED
METHODIST CHURCH
RULING
RULING AND REASONS FOR TAXATION
Before me is an Advocate Client Bill of Costs dated 15th May, 2023, by the Applicant, seeking to have
the bill taxed in the sum of Kshs. 11,731,752.80/=. Service upon the Respondent was effected, and a
return of service has been filed confirming the same.
The Respondent filed a response to the bill of costs opposing the claim that the bill has been
exaggerated.
The bill covers the period between 12th August,2021, to 17th August 2022, arising from the legal
services rendered to the Respondent on the legal advice on the intended borrowing and/or financing
of Kshs. 7.8 Billion by and/or of the Respondent from Kavland International Limited.
I have considered the bill and the submissions by both parties, and I find that the applicable
Advocate Remuneration is Schedule 5 of the Advocate Remuneration (Amendment) Order 2014;
therefore, the bill will be taxed under Schedule 5 of the ARO 2014.
Analysis and Determination
Instructions fees
The Applicant has claimed Kshs. 10,000,000 as instruction fees for rendering legal advice on the
intended borrowing and/or financing of Kshs. 7.8 billion by the Respondent from Kavland
International Limited.
Under Schedule 5 of the Advocates (Remuneration) Order, 2014, the instruction fee should be based
on the complexity, importance, value of the subject matter, and work done by the advocate. In
Joreth Ltd v Kigano & Associates [2002] eKLR, the Court of Appeal held that: -
“We would at this stage point out that the value of the subject matter of a suit for the
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purposes of taxation of a Bill of costs ought to be determined from the pleadings, judgment
or settlement (if such be the case) but if the same is not so ascertainable the taxing officer
is entitled to use his discretion to assess such instruction fee as he considers just, taking
into account, amongst other matters, the nature and the importance of the cause or the
matter, the interest of the parties, general conduct of the proceedings, any direction by the
trial judge and all other relevant circumstances.”
Having regard to the amount involved, the advocate’s responsibility and the legal principles in
Premchand Raichand Ltd v Quarry Services of East Africa Ltd & Others [1972] EA 162,
where the Court of Appeal laid down the following principles:
“(i) (a) That costs be not allowed to rise to such a level as to confine access to the courts to
the wealthy;
(b) That a successful litigant ought to be fairly reimbursed for the costs that he has had to
incur
(c) That the general level of remuneration of advocates must be such as to attract recruits
to the profession and
(d) That, so far as practicable, there should be consistency in the awards made.
I find that Kshs. 10,000,000/= is excessive. I find Kshs. 3,000,000 is reasonable in this case.
Accordingly, Kshs. 7,000,000 is taxed off.
Drawing
Schedule 5(2) of the Advocate Remuneration (Amendment) Order provides for drawing at Kshs.
250/=
Item 2 is taxed at Kshs. 250/= as prayed.
Legal opinion
Under Schedule 5(6) of the Advocate Remuneration (Amendment) Order provides opinions are
provided as follows: -
“For formal written opinion, such fee as may be reasonable in the circumstances, having
regard to the same considerations as set out above for the assessment of instructions, but
not less than Kshs. 35,000.”
Item 3 is taxed at Kshs 70,000/= which I find to be reasonable and the balances is taxed off entirety.
Perusal
Under Schedule 5(2) of the Advocate Remuneration (Amendment) Order provides for perusal at
Kshs. 70/=
Item 4 is taxed at Kshs. 1330/= as prayed.
Attendances
Under Schedule 5(3) of the Advocate Remuneration (Amendment) Order provides attendance in
ordinary cases per 15 minutes or Part thereof at Kshs 1,000
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Items 5 and 6 are taxed at a total of Kshs. 12,000/= as prayed.
The bill is taxed as follows;
Sub-Total: Kshs. 3,083,580.00
Add 16% of Vat; Kshs. 493,372.80
TOTAL: Kshs. 3.576,952.80
The Applicant’s Advocate- Client bill of costs dated 15th May, 2023, is taxed at Kshs. 3,576,952.80
DATED, SIGNED AND DELIVERED ONLINE VIA MICROSOFT TEAMS AT NAIROBI THIS
20TH JUNE, 2025
CHEMBENI L ADISA
DEPUTY REGISTRAR
MILIMANI COMMERCIAL AND TAX DIVISION
In the Presence of:
Kimathi for the Respondent
No appearance for the Applicant
CA Mwachia
Stay granted for 30days
SIGNED BY: HON. C.L. ADISA
THE JUDICIARY OF KENYA.
MILIMANI HIGH COURT
HIGH COURT COMMERCIAL AND TAX
DATE: 2025-06-20 08:25:45+03
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