Skip to document content Skip to main menu Skip to search

High Court of Malawi Revenue Division - 2023

3 judgments
Advanced search
Skip past Court registries
Skip past years
Skip past months
Filters
Skip to results
3 judgments
March 2023
Republic v Reddy and Reddy (Miscellaneous Criminal Application 3 of 2022) [2023] MWHCRev 2 (24 March 2023)
Succeeding magistrate must expressly find delay or expense unreasonable before refusing accused's request to recall witnesses under section 165.
  • Criminal procedure — Change of magistrate — Section 165 Criminal Procedure and Evidence Code — Duty to re-summon witnesses on accused's request unless magistrate finds delay or expense would be unreasonable — requirement to form and record express opinion — remittal for reconsideration.
24 March 2023
February 2023
Registered Trustees of the Association of the Jehova's Witness of Malawi v Malawi Revenue Authority (Civil Cause 84 of 2015) [2023] MWHCRev 3 (15 February 2023)
Court dismissed appeal, upholding lower court’s extension of time and holding Taxation Act (8th Schedule) governs appeals from Special Arbitrator.
  • Taxation Act (8th Schedule) — appeals from Special Arbitrator to High Court — 21-day notice and 42-day grounds time limits; jurisdiction to grant extension of time; discretion to extend time; functus officio and res judicata inapplicable to procedural extension applications; Subordinate Court Rules not applicable.
15 February 2023
S (On application of Quality Industries Limited) and 4 Others v Public Prosecutor (Judicial Review Case 4 of 2022) [2023] MWHCRev 1 (15 February 2023)
Court dismissed challenge to prosecution for alleged VAT fraud, finding no abuse of process and stayed related civil proceedings pending criminal trial.
  • Judicial review — Prosecutorial discretion — Abuse of process — Concurrent civil and criminal proceedings — Tax prosecutions — Section 155 Customs and Excise Act (five‑year limitation) — Reasonable and probable cause; evidential and public‑interest test.
15 February 2023