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5 judgments

Citation	Judgment date
May 2022
State(on Application of Batatawala t/a Lindo Group of Companies) v Malawi Revenue Authourity (Judicial Review Cause 1 of 2022) [2022] MWHCRev 5 (6 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
March 2019
Blantyre Printing and Publishing Company Limited v Commissioner General of Malawi Revenue Authority (Revenue Cause 15 of 2017) [2019] MWHCRev 5 (11 March 2019) Historical acquiescence to withholding tax credits created a legitimate expectation; enforcement without objective assessment was arbitrary and quashed. Tax law — administrative justice — legitimate expectation from longstanding acquiescence to withholding tax credit settlements; equality in tax administration; procedural fairness and reasons; Wednesbury unreasonableness of enforcement without objective assessment of alternatives; quashing and mandatory relief.	11 March 2019
May 2018
State and 2 others v Kalua (Judicial Review Cause 24 of 2017) [2018] MWHCRev 2 (22 May 2018) Court refused to halt vehicle investigations absent evidence of malice or illegality, vacated interim stay and awarded damages. Judicial review — Investigative and prosecutorial discretion — Search warrants and customs investigations — Reasonable suspicion required — No interference absent illegality, mala fides or exceptional circumstances — Interim stay vacated; damages for wrongful interim order.	22 May 2018
November 2017
State and 1 other v Kulesi (Revenue Cause 4 of 2017) [2017] MWHCRev 1 (6 November 2017)	6 November 2017
September 2017
State and 1 other v Kivuyo (Revenue Cause 1 of 2017) [2017] MWHCRev 2 (18 September 2017)	18 September 2017

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