JUDGMENT OF THE COURT
1. The appellant, a firm of advocates, has appealed against a ruling of the High Court (R. N. Nambuye, J. (as she then was)) delivered on 3rd February 2011 by which the court allowed the respondent to offset an amount of Kshs.642, 564.00 in certified taxed costs against the respondent’s claim for an amount of Kshs. 3,611,928.00 it had paid to the appellant, and which the appellant had allegedly not accounted for. The court further ordered the appellant to pay the difference of Kshs. 2,969,364.00 to the respondent.
2. The parties to this appeal had a client/advocate relationship for some time between the years 2001 and 2008. Over that period, the respondent engaged the appellant to represent it in various matters. One such matter was High Court Civil Case No. 24 of 2005 where the appellant was instructed to defend the respondent. According to the appellant, the respondent failed to pay the legal fees to which the appellant was entitled for services rendere…