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High Court of Malawi Revenue Division - 2022 June

2 judgments
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2 judgments
June 2022
Batawalala t/a LIDO Group of Companies and Reliance Trading Company Limited and The Malawi Revenue Authority (Civil Appeal 4 of 2018) [2022] MWHCRev 4 (15 June 2022)
An application to amend a Notice of Appeal to add particulars of alleged misdirection was dismissed for violating conciseness rules.
  • Civil procedure — Amendment of Notice of Appeal — Order 111 rule 2(2) and rule 2(3) — Particulars of alleged misdirection or error in law — Requirement that grounds of appeal be concise and non‑argumentative — Discretion to refuse amendment.
15 June 2022
S v Commisioner General of the Malawi Revenue Authority and Minister of Finance, Economics Planning and Development, ex-parte Justice Dingiswayo Madise (Judicial Review Cause 1 of 2020) [2022] MWHCRev 1 (7 June 2022)
Whether refusing the applicant a duty-free disposal of a vehicle violated constitutional protection of judicial benefits and equality.
  • Constitutional law — protection of judicial remuneration and benefits (s114) — administrative law — legitimate expectation and Wednesbury unreasonableness — statutory interpretation (expressio unius; absurdity canon) — tax law — limits on levying revenue (s171) — Customs and Excise Act s121(1) jurisdictional scope.
7 June 2022