Ndiwo v Makina (Civil Appeal 5 of 1988) [1990] MWHC 31 (27 December 1990)

Ndiwo v Makina (Civil Appeal 5 of 1988) [1990] MWHC 31 (27 December 1990)

The Kenya Revenue Authority acted within its statutory mandate and accorded the applicant an opportunity to be heard; therefore, the orders sought are not merited.

Source-derived case information.

Citation
[1990] MWHC 31
Parties
Applicant: John Kamau; Respondent: Kenya Revenue Authority
Court
High Court of Malawi
Jurisdiction
Malawi
Case Number
Civil Appeal 5 of 1988
Procedural Posture
Judicial Review / Ruling
Outcome
Application dismissed
Legal Topics
VAT Assessment, Administrative Action, Judicial Review
Source Language
en
Tax Law VAT Assessment Administrative Action Judicial Review

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 VAT assessment
  2. 2 Whether the applicant is entitled to orders of certiorari and prohibition

Ratio Decidendi

The Kenya Revenue Authority acted within its statutory mandate and accorded the applicant an opportunity to be heard; therefore, the orders sought are not merited.

Court Disposition

Application dismissed

Orders

  • No orders as to costs