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Lilongwe District Registry - 2023

3 judgments
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3 judgments
Citation
Judgment date
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