Faisal Hassen & The Administrator of the Estate of Khalid Hassen v Commissioner General (MRA) Appeal No. 2 of 2025-Ruling

Abstract

This ruling of the Revenue Appeals Tribunal (Appeal No. 2 of 2025) concerns three applications arising from an appeal by the late Khalid Hassen’s estate and Faisal Hassen against a capital gains tax assessment issued by the Commissioner General of the Malawi Revenue Authority. The Respondent sought dismissal of the appeal for non‑payment of the mandatory 50% deposit required under section 59(2) of the Tax Administration Act (TAA). The Appellants counter‑applied for dismissal of the Respondent’s application on grounds of non‑service and further requested a constitutional referral to the Chief Justice. The Tribunal held that although non‑service was a procedural irregularity, it did not warrant dismissal. It further determined that payment of the statutory deposit is a strict jurisdictional requirement and that the Tribunal lacks power to waive it. The Appellants were given 30 days to comply, failing which the appeal will be struck out. The Tribunal also ruled that it has no authority to make a constitutional referral, as such power is reserved to the High Court. Costs were awarded to the Appellants for the Respondent’s repeated non‑service.