Mapeto (DWSM) Limited versus Malawi Revenue Authority,

Abstract

The ruling addresses the applicant's request for a stay of proceedings pending the determination of a tax appeal concerning the Malawi Revenue Authority. The court emphasizes that it cannot stay the proceedings before the Commissioner General as doing so would undermine the appeal process. The court also highlights the importance of exhausting other legal procedures and notes that the application for a stay is not sustainable at this stage. Ultimately, the court dismisses the application, underscoring the need for the applicant to pursue the proper legal channels and warning that the matter may be deemed dismissed if the applicant fails to take further substantive action within a specified timeframe.