Blantyre Printing and Publishing Company Ltd. v Malawi Revenue Authority (Revenue Cause 15 of 2017) [2018] MWHC 735 (27 June 2018)

IN THE HIGH COURT OF MALA WI PRINCIPAL REGISTRY REVENUE DIVISION REVENUE CAUSE NO. 15 OF 2017 BLANTYRE PRINTING AND PUBLISHING COMP ANY LIMITED ................................ CLAIMANT AND MALAWI REVENUE AUTHORITY ................................ DEFENDANT CORAM: HON. JUSTICE R. MBVUNDULA Kalua, Counsel for the Claimant Chiwala Chipeta, Counsel for the Defendant Chimang' anga, Official Interpreter RULING There claimant was, on 1st June 2018, granted, ex parte, an order of an injunction restraining the defendant from enforcing a warrant of distress, certificate of distraint and a notice of distraint dated 30th May 2018 on the goods, chattels, motor vehicles and fixed assets of the claimant until the court makes a further order on an inter partes hearing. The inter partes hearing took place on 7th June 2018. There is pending before this court a judicial review action in which the claimant is challenging the manner in which the defendant has sought to enforce arrears of taxes due from the claimant to the defendant. The judicial review was due to be heard on 8th June 2018 but was adjourned at the instance of both parties, each party not then being ready to proceed. The issues which arise in the transaction the subject of the injunction herein are similar to those in the judicial review, albeit that the claims are different. On granting permission for the judicial review the court stayed the defendant's enforcement action pending the determination of the judicial review. This court earlier ordered that a similar subsequent dispute be tried under the judicial review. It is the view of this court that the legal issues arising in all the claims being of a similar nature, the injunction of 1st June 2018 ought to subsist until the said issues are resolved. It is accordingly ordered that the order of injunction shall subsist accordingly. Costs are in the course. Made in chambers at Blantyre this 27th day of June 2018. 2