The State v Malawi Revenue Authority and Mapeto (DWSM) Limited. Judicial Cause No. 84 of 2015

Abstract

This case concerned a tax dispute arising from a tax assessment issued by the Malawi Revenue Authority (MRA) against Mapeto (DWSM) Limited. The applicant commenced judicial review proceedings seeking to compel MRA to refer the disputed tax assessment to the Special Arbitrator, as provided for under Malawi’s tax appeal framework, after alleging that the Commissioner General had failed or refused to initiate the statutory appeal process. MRA raised a preliminary objection, arguing that the judicial review proceedings were an abuse of the court process because a related matter involving the same parties and subject matter was already pending before the Supreme Court of Appeal. The High Court examined whether the existence of the pending Supreme Court appeal barred the judicial review. The Court held that although both matters arose from the same tax assessment, the reliefs sought were materially different. The Supreme Court proceedings concerned interim relief (stay of enforcement of the tax assessment), whereas the judicial review sought to enforce MRA’s statutory duty to refer the tax dispute to the Special Arbitrator for substantive determination. The Court concluded that the judicial review proceedings were not a duplication nor an abuse of court process. Consequently, the preliminary objection was dismissed, and directions were issued for the judicial review hearing to proceed, with costs awarded to the applicant.