The State v Malawi Revenue Authority, Ex Parte Imran Meman t/a Kamlisha Enterprises and Others

Abstract

This case concerned an application for leave to appeal and a stay of execution following a High Court decision that discharged leave to apply for judicial review against a decision of the Malawi Revenue Authority (MRA). The original judicial review sought to challenge MRA’s decision to implement the mandatory use of Electronic Fiscal Devices (EFDs) for Value Added Tax (VAT) purposes with effect from 1 July 2014. The Court held that the applicants had failed to apply for judicial review promptly and within the required statutory timeframe, and had further breached their duty of full and frank disclosure by making material misrepresentations when seeking leave ex parte. The Court rejected the argument that leave to appeal in civil matters is automatic, finding that such leave must satisfy statutory requirements under the Supreme Court of Appeal Act. In refusing both leave to appeal and a stay of execution, the Court found that no sufficient reasons had been advanced to warrant appellate intervention, and that the alleged business losses arising from the EFD regime were speculative and unsubstantiated. The Court emphasized the public interest in effective tax administration and concluded that the applicants had failed to demonstrate exceptional circumstances justifying a stay.