The State Vs. Malawi Revenue Authority; EX-PARTE; Blantyre Printing and Publishing

Abstract

This case concerns a judicial review application challenging the enforcement of alleged tax liabilities by the Malawi Revenue Authority (MRA). Blantyre Printing and Publishing Company Limited sought review of the MRA’s decision to issue and enforce a distraint certificate for approximately MK 675.9 million, claimed to be due in respect of Value Added Tax, Corporate Tax, PAYE, Withholding Tax, and Fringe Benefit Tax. The applicant did not dispute the tax assessment itself but challenged the legality and procedural propriety of the enforcement actions, alleging lack of reasonable notice, unlawful combination of different tax regimes in a single distraint certificate, and non-compliance with prescribed statutory procedures under the Taxation Act and the Value Added Tax Act. The MRA raised a preliminary objection, arguing that the applicant had failed to exhaust alternative statutory remedies relating to tax assessments. The Court rejected this argument, holding that the dispute concerned the mode of enforcement, not the assessment of tax, and was therefore amenable to judicial review. The Court further found that the issues raised were triable and that damages would not be an adequate remedy. Applying principles governing interlocutory injunctions, the Court held that the balance of convenience favoured the applicant and ordered the continuation of a stay and injunction to preserve the status quo pending determination of the substantive judicial review.