Hassen v S.R. Nicholas Limited (Civil Cause 110 of 1986) [1986] MWHC 30 (30 December 1986)

Hassen v S.R. Nicholas Limited (Civil Cause 110 of 1986) [1986] MWHC 30 (30 December 1986)

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

Source-derived case information.

Citation
[1986] MWHC 30
Parties
Applicant: John Mwangi; Respondent: Kenya Revenue Authority
Court
High Court of Malawi
Jurisdiction
Malawi
Case Number
Civil Cause 110 of 1986
Procedural Posture
Judicial Review / Ruling
Outcome
Application dismissed
Legal Topics
VAT Assessment, Fair Administrative Action
Source Language
en
Tax Law Administrative Law VAT 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

Legal Issues

  1. 1 Whether the respondent's VAT assessment was lawful
  2. 2 Whether the applicant was accorded fair administrative action

Ratio Decidendi

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

Court Disposition

Application dismissed

Orders

  • The applicant's request for judicial review is denied.
  • Each party to bear its own costs.