High Court of Malawi Revenue Division - 2022 May

1 judgment
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Results. 1 judgment found.

1 judgment
May 2022
Claimant’s failure to exhaust available remedies bars judicial review of a tax demand lacking a separate pre-action hearing.
  • Tax law — pay-now-argue-later (section 105 Taxation Act) — pre-action hearing and administrative fairness (section 43 Constitution) — exhaustion of alternative remedies — permission for judicial review.
6 May 2022