Barbara Kabika Simbaya v Simbaya (HPF/D 165 of 2017) [2018] ZMHC 475 (7 February 2018)

Barbara Kabika Simbaya v Simbaya (HPF/D 165 of 2017) [2018] ZMHC 475 (7 February 2018)

The court held that the respondent failed to accord the applicant fair administrative action as required by Article 47 of the Constitution, rendering the VAT assessment unlawful.

Source-derived case information.

Citation
[2018] ZMHC 475
Parties
Applicant: John Mwangi; Respondent: Kenya Revenue Authority
Court
High Court of Zambia
Jurisdiction
Zambia
Case Number
HPF/D 165 of 2017
Procedural Posture
Judicial Review / Ruling
Outcome
Application allowed
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 VAT assessment issued by the respondent was lawful
  2. 2 Whether the applicant was accorded fair administrative action

Ratio Decidendi

The court held that the respondent failed to accord the applicant fair administrative action as required by Article 47 of the Constitution, rendering the VAT assessment unlawful.

Court Disposition

Application allowed

Orders

  • The VAT assessment issued by the respondent is quashed.
  • The respondent is directed to accord the applicant a fair hearing before issuing any further assessment.