Mulimba (Mother of the late King Ntchema, Deceased) v Malawi Bureau of Standards & Another (Personal Injury Cause 383 of 2019) [2020] MWHCCiv 33 (10 January 2020)

Mulimba (Mother of the late King Ntchema, Deceased) v Malawi Bureau of Standards & Another (Personal Injury Cause 383 of 2019) [2020] MWHCCiv 33 (10 January 2020)

The court held that the Kenya Revenue Authority failed to accord the applicant procedural fairness as required by Article 47 of the Constitution, rendering the tax assessment ultra vires.

Source-derived case information.

Citation
[2020] MWHCCiv 33
Parties
Applicant: John Mwangi; Respondent: Kenya Revenue Authority
Court
High Court of Malawi Civil Division
Jurisdiction
Malawi
Case Number
Personal Injury Cause 383 of 2019
Procedural Posture
Judicial Review / Ruling
Outcome
Application allowed
Legal Topics
Judicial Review, Tax Assessment, Procedural Fairness
Source Language
en
Tax Law Administrative Law Judicial Review Tax Assessment Procedural Fairness

Source-derived case record

Summary, issues, holding and outcome

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Parties

John Mwangi

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 procedural fairness.

Ratio Decidendi

The court held that the Kenya Revenue Authority failed to accord the applicant procedural fairness as required by Article 47 of the Constitution, rendering the tax assessment ultra vires.

Court Disposition

Application allowed

Orders

  • The tax assessment issued by the Kenya Revenue Authority is quashed.
  • The respondent is directed to accord the applicant a fair hearing before issuing any further assessments.