kadam'manja v Agricultural Development & Marketing Corporation (Civil Cause 528 of 1986) [1988] MWHC 34 (17 June 1988)

kadam'manja v Agricultural Development & Marketing Corporation (Civil Cause 528 of 1986) [1988] MWHC 34 (17 June 1988)

The court held that the respondent followed the prescribed procedures and the applicant was accorded fair administrative action, thus the VAT assessment was lawful.

Source-derived case information.

Citation
[1988] MWHC 34
Parties
Applicant: John Kamau; Respondent: Kenya Revenue Authority
Court
High Court of Malawi
Jurisdiction
Malawi
Case Number
Civil Cause 528 of 1986
Procedural Posture
Judicial Review / Ruling
Outcome
Application dismissed
Legal Topics
VAT Assessment, Administrative Action
Source Language
en
Tax Law VAT Assessment 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 VAT assessment issued by the respondent was lawful
  2. 2 Whether the applicant was accorded fair administrative action

Ratio Decidendi

The court held that the respondent followed the prescribed procedures and the applicant was accorded fair administrative action, thus the VAT assessment was lawful.

Court Disposition

Application dismissed

Orders

  • The VAT assessment stands
  • No order as to costs