Mhango v New Building Society Bank Limited (MSCA Appeal 50 of 2015) [2017] MWSC 16 (5 September 2017)

Mhango v New Building Society Bank Limited (MSCA Appeal 50 of 2015) [2017] MWSC 16 (5 September 2017)

The court found that the respondent acted within its statutory mandate and accorded the applicant fair administrative action, thus the orders sought were not merited.

Source-derived case information.

Citation
[2017] MWSC 16
Parties
Applicant: John Mwangi; Respondent: Kenya Revenue Authority
Court
Malawi Supreme Court of Appeal
Jurisdiction
Malawi
Case Number
MSCA Appeal 50 of 2015
Procedural Posture
Judicial Review / Ruling on Application
Outcome
Application dismissed
Legal Topics
Judicial Review, Tax Assessment, Fair Administrative Action
Source Language
en
Tax Law Administrative Law Judicial Review Tax Assessment Fair Administrative Action

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 on Application

Legal Issues

  1. 1 Whether the respondent acted ultra vires in issuing the tax assessment
  2. 2 Whether the applicant is entitled to orders of certiorari and prohibition

Ratio Decidendi

The court found that the respondent acted within its statutory mandate and accorded the applicant fair administrative action, thus the orders sought were not merited.

Court Disposition

Application dismissed

Orders

  • No orders as to costs