NZABANDORA v. RWANDA REVENUE AUTHORITY

NZABANDORA v. RWANDA REVENUE AUTHORITY

The appellant cannot claim damages from RRA for documents issued by an incompetent employee at his own request and in his interest, especially when he fails to prove RRA acted knowingly or maliciously. RRA is not liable for the appellant's imprisonment or alleged losses. RRA's claim for damages for abuse of procedure fails for lack of proof of malice, but it is entitled to counsel's honorary and proceedings' fee.

Citation
RADA0042/11/CS
Parties
Appellant: NZABANDORA Alexandre; Respondent: Rwanda Revenue Authority
Court
Supreme Court
Jurisdiction
Rwanda
Judgment Date
28 March 2014
Case Number
RADA0042/11/CS
Procedural Posture
Appeal / Supreme Court Judgment
Outcome
Appeal dismissed; cross-appeal allowed in part.
Legal Topics
Employer Liability for Employee Acts, Forgery of Official Documents, Damages for Abuse of Procedure, Burden of Proof in Civil Claims
Source Language
en, rw
Administrative Law Employer Liability for Employee Acts Forgery of Official Documents Damages for Abuse of Procedure Burden of Proof in Civil Claims

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Parties

NZABANDORA Alexandre

Appellant

Rwanda Revenue Authority

Respondent

Procedural Posture

Appeal / Supreme Court Judgment

Legal Issues

  1. 1 Whether the Rwanda Revenue Authority can be held liable for damages due to official documents issued by an incompetent employee leading to the appellant's prosecution and imprisonment
  2. 2 Whether the appellant is entitled to damages for material and moral loss
  3. 3 Whether the Rwanda Revenue Authority is entitled to damages for abuse of procedure

Ratio Decidendi

The appellant cannot claim damages from RRA for documents issued by an incompetent employee at his own request and in his interest, especially when he fails to prove RRA acted knowingly or maliciously. RRA is not liable for the appellant's imprisonment or alleged losses. RRA's claim for damages for abuse of procedure fails for lack of proof of malice, but it is entitled to counsel's honorary and proceedings' fee.

Court Disposition

Appeal dismissed; cross-appeal allowed in part.

Orders

  • Appeal of Nzabandora Alexandre has no merit and is dismissed.
  • Cross-appeal of Rwanda Revenue Authority has merit in part; awarded 500,000 Rwf for counsel's honorary and proceedings' fee.