State and 1 other v Chihana (Judicial Review Cause 71 of 2015) [2017] MWHC 905 (31 October 2017)

State and 1 other v Chihana (Judicial Review Cause 71 of 2015) [2017] MWHC 905 (31 October 2017)

The court held that the Kenya Revenue Authority failed to accord the applicant fair administrative action by not providing adequate notice before issuing the tax assessment, rendering the assessment ultra vires.

Source-derived case information.

Citation
[2017] MWHC 905
Parties
Applicant: John Kamau; Respondent: Kenya Revenue Authority
Court
High Court of Malawi
Jurisdiction
Malawi
Case Number
Judicial Review Cause 71 of 2015
Procedural Posture
Judicial Review / Ruling
Outcome
Application allowed
Legal Topics
Tax Assessment, Fair Administrative Action
Source Language
en
Tax Law Administrative Law Tax Assessment Fair Administrative Action

Source-derived case record

Summary, issues, holding and outcome

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Parties

John Kamau

Applicant

Kenya Revenue Authority

Respondent

Procedural Posture

Judicial Review / Ruling

Legal Issues

  1. 1 Whether the Kenya Revenue Authority acted ultra vires in issuing the tax assessment
  2. 2 Whether the applicant was accorded fair administrative action

Ratio Decidendi

The court held that the Kenya Revenue Authority failed to accord the applicant fair administrative action by not providing adequate notice before issuing the tax assessment, rendering the assessment ultra vires.

Court Disposition

Application allowed

Orders

  • The tax assessment issued to the applicant is quashed.
  • The respondent is directed to accord the applicant fair administrative action in any future assessments.