Gaffar t/a Mapeto Tyres (MSCA Misc. Application 55 of 2021) [2023] MWSC 40 (26 July 2023)
The applicant has demonstrated that continued impoundment of goods would cause irreparable harm to his business, justifying the grant of an injunction for the release of the goods pending the outcome of proceedings.
Source-derived case information.
- Citation
- [2023] MWSC 40
- Parties
- Applicant: Faizal Abdul Gaffar t/a Mapeto Tyre & Mapeto Retread; Respondent: Malawi Revenue Authority
- Court
- Malawi Supreme Court of Appeal
- Jurisdiction
- Malawi
- Case Number
- MSCA Misc. Application 55 of 2021
- Procedural Posture
- Miscellaneous Application / Ruling on Interlocutory Injunction
- Outcome
- injunction granted
- Legal Topics
- Injunctions, Tax Compliance, Seizure of Goods
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Faizal Abdul Gaffar t/a Mapeto Tyre & Mapeto Retread
Applicant
Malawi Revenue Authority
Respondent
Procedural Posture
Miscellaneous Application / Ruling on Interlocutory Injunction
Legal Issues
- 1 Whether the applicant should be granted an injunction for the release of impounded goods pending determination of tax compliance proceedings
Ratio Decidendi
The applicant has demonstrated that continued impoundment of goods would cause irreparable harm to his business, justifying the grant of an injunction for the release of the goods pending the outcome of proceedings.
Court Disposition
injunction granted
Orders
- Release of applicant's stock to allow continued business operations pending determination of the main suit
Full Case Text
Judgment text and source record
1 paragraphs
IN THE SUPREME COURT OF APPEAL SITTING AT BLANTYRE MSCA MISCELLANEOUS APPLICATION NO. 55 OF 2021 [Being Miscellaneous Civil Cause Number 2 of 2021 at the High Court of Malawi, Revenue Division] BETWEEN FAIZAL ABDUL GAFFAR T/A MAPETO TYRE & MAPETO RETREAD AND MALAWI REVENUBAUT | ESPONDENT CORAM: Chintande[Mrs.]/Masiyano[Ms.], Clerks RULING/ORDER We should have delivered this ruling much earlier. We could not due to circumstances beyond our control. Suffice it to say for now that the applicant is appearing inter alia before the High Court Revenue Division on cases to do with alleged noncompliance with tax laws. 8 In the course of dealing with such alleged noncompliance the respondent impounded goods, namely tyres, from the applicant with the further consequence that his business is now effectively shut down. The applicant is of the view that he should be allowed to operate his business. He believes that if he is not allowed to so do irreparable damage will be done to his business. The stock will be unjustifiably damaged to such an extent that even if the respondent were to pay for such damage, the same would be inappropriate. It will be the Malawian tax payer paying when the damage is avoidable. It is for this reason that he prayed that he be granted an injunctiom allowing for the release of his stock so that he can continue to trade while 5 against him proceed in the courts below. BM: *y *. ti c '