MRA Case Laws

Permanent URI for this collectionhttps://elibrary.mra.mw/handle/123456789/121

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    Mwasi vs Malawi Revenue Authority
    (High court of Malawi, Principal Registry, 2017-03-27) Nyirenda, K.
    This is an application by the Respondent for an order suspending the enforcement of an order contained in my ruling dated 22"! January 2018 allowing amendments to be made to the notice of appeal by adding thereto and removing therefrom certain names (Ruling). The application is brought under O.28, r.48, of the Courts (High Court) (Civil Procedure) Rules [Hereinafter referred to as “CPR”.
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    State vs Malawi Revenue Authority
    (HIgh court of Malawi, Principal Registry, 2016-07-26) Nyirenda, K.
    This case is before this Court, through the judicial review machinery within the purview of section 43 of the Constitution and order 53 of the Rules of the SupremeCourt, so that this Court can judicially review the decision by the Respondent "to enforce the collection of non resident tax from Airtel Malawi Limited, which is aresident of Malawi, when MRA has an issue with Zain International BV, which is not resident in Malawi and is not the same as Airtel Malawi Limited" [hereinafter referred to as the "challenged decision".