The State Vs. The Commissioner General of the Malawi Revenue Authority; EX-PARTE; Airtel Malawi Limited; MSCA Civil Appeal No. 61 of 2016.

Abstract

The case concerns a civil appeal related to the challenges faced by Airtel Malawi Limited against tax assessments made by the Malawi Revenue Authority. The primary issue revolves around the interpretation of the Taxation Act, particularly concerning the availability of alternative remedies before seeking judicial review. The court examines the extent of the taxpayer's liability and the procedural requirements for disputing tax assessments, determining that the lower court's reliance on alternate remedies was not applicable in this instance. The appeal thus seeks to clarify the process for contesting tax liabilities and the proper exercise of judicial discretion in tax-related disputes.