High Court of Malawi - 2015 September

4 judgments
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Results. 4 judgments found.

4 judgments
September 2015
Appeals to the High Court from the Industrial Relations Court are limited to questions of law or jurisdiction; factual appeals are not permitted.
  • Labour Relations Act s65 — Appeals from Industrial Relations Court to High Court limited to questions of law or jurisdiction; findings of fact final; factual appeals dismissed.
4 September 2015
Court imposed 11 years’ imprisonment (consecutive) for massive money laundering and conspiracy despite plea, cooperation and restitution.
  • Economic crimes — Money laundering and conspiracy to defraud — Large-scale public fund embezzlement — Weight of guilty plea, cooperation and restitution in mitigation — Consecutive versus concurrent sentences — Sentencing triad: culpability, offender circumstances, public interest.
4 September 2015
A consent order prescribing an agreed manner of tax payment binds the tax authority; a retrospective lien without statutory basis is unlawful.
  • Civil procedure — Consent orders binding and estoppel; Tax law — creation and effect of tax liens (Taxation Act s.107A); Lien requires neglect/refusal to pay and statutory filing; Commissioner’s discretion to accept alternative payment arrangements.
1 September 2015
High Court may only hear Industrial Relations Court appeals on questions of law or jurisdiction; factual appeals are dismissed.
  • Labour Relations Act s65(2) — appeals from Industrial Relations Court limited to questions of law or jurisdiction — factual and evidential findings by Industrial Relations Court final and binding — High Court may not re-examine internal disciplinary procedure or factual determinations.
1 September 2015