Harry Mkandawire v The Commissioner General of Malawi Revenue Authority

Abstract

This case involves Harry Mkandawire's challenge against the Malawi Revenue Authority's (MRA) tax assessment of MK573,667,247.49. Mkandawire sought a stay of collection and an injunction to prevent the enforcement of the tax demand pending an appeal to a special arbitrator, arguing that he intended to pursue reassessment and legal remedies. The court examined whether the injunction and stay order were justified, considering the procedural irregularities and the respondent’s claim that the appellant's actions aimed to frustrate the tax collection process. Ultimately, the court vacated the interim orders and struck out the originating summons, emphasizing the importance of following lawful procedures in tax disputes and noting that the petitioner had alternative remedies under the law.