Category: Principal Legislation

CHAPTER 41:01TAXATION ARRANGEMENT OF SECTIONS SECTION PART IPRELIMINARY 1. Short title 2. Interpretation of certain general terms 3. Commissioner of Taxes PART IIADMINISTRATION 4. Delegation of functions by Commissioner 5. Report by Commissioner 6. Officers to observe secrecy 7. Forms 8. Service of documents 9. Service of oral notices 10. Validity of documents PART IIIINCOME Division 1Determination of Assessable Income 11. Income and assessable income 12. Special circumstances in which income deemed to have accrued 13. Exemption 14. Income annuities 15. Non-recognition of capital gain or capital loss in certain cases 15A. Involuntary conversion of assets 15B. Capital gains on disposal of business assets 16. Income—payments for services 17. Assessment to tax for single terminal 18. Sums payable by an employer for expenses of an employee 19. Expenses and benefits. Asset belonging to employer 20. Expenses and benefits. Employer may furnish statement 21. Sections 18, 19 and 20 not to apply in certain cases 22. Income—passages 23. Premiums 24. Timber sales 25. General 26. Foreign exchange gain and foreign exchange loss 27. Income deemed to have accrued in Malawi Division 2Deductions, Determination of Taxable Income 28. Allowable deductions in determining taxable income 29. Allowable deductions—educational passages 30. Personal allowances 31. Alimony 32. Allowable deductions—repairs 33. Allowable deductions—capital allowances 34. Allowable deductions—premiums paid 34A. Mineral royalty allowable deduction 35. Allowable deductions—bad debts 36. Allowable deductions—doubtful debts 36A. Allowable deductions—export allowance 36B. Allowable deductions—payroll levy 36C. Allowable deductions—allowance for employing person with disability 37. Allowable deductions—pensions funds 38. Allowable deductions—sale of timber 39. Allowable deductions—research, etc. 39A. Allowable deductions—social contribution 40. Allowable deductions—annuity payment 41. Allowable deductions—new business initial expenditure 41A. Allowable deductions—training allowance 41B. Allowable deductions—transport allowance 42. Allowance of losses—general 43. Allowance of losses—change in shareholding in company 44. Allowance of losses—formation of new company 45. Deductions not to be made 46. Deductions not admissible as regards income derived from trade Division 3Stock and Work in Progress 47. Trading stock and work in progress to be taken into account 48. Valuation of stock and work in progress at end of year 49. Valuation of stock and work in progress at beginning of year 50. Definition of cost and market selling value 51. Domestic consumption 52. Gifts and sales 53. Valuation of livestock Division 4Determination of Taxable Income where adequate Books and Records are kept 54. Books of accounts 55. Period of accounts Division 5Businesses carried on Partly in and Partly out of Malawi and Businesses Controlled Abroad 56. Profits of non-resident persons from sale of exported produce 57. Persons carrying on business which extends beyond Malawi PART IVSPECIAL TRADES AND CASES 58. Taxation of income derived from farming 59. Cooperative agricultural societies 60. Consumers cooperative societies 61. Clubs, etc., formed, etc., for pleasure or recreation 62. Building society interest 63. Insurance business 64. Hire purchase or other agreements providing for postponement of ownership of property 64A. Taxation of mining project PART IVAMINERAL ROYALTY 64B. Mineral royalty 65. Approval of pension fund or provident fund PART VTAXATION OF COMPANIES Division 1Income Tax 66. Charge 67. Public officers of companies 68. Duty of companies to furnish returns 69. Return of dividend 70. Dealings by a company in another company’s shares 70A. Taxation of dividends 70B. Recognition of gain or loss on distribution of property with respect to shares 70C. Effect of a distribution of shares of a company to its shareholders 70D. Distribution in complete liquidation of a company 70E. No gain or loss on certain contributions to capital 70F. Reorganization and qualified reorganization of a company PART VIINDIVIDUALS 71. Charge 72. Deemed taxable income 73. Income of married women and minor children 74. Returns and accounting period for partnerships PART VIITRUSTEES 75. Special provisions in connexion with income derived from assets in deceased and insolvent or bankrupt estates 76. Tax payable by trust PART VIIA Non-Residents 76A. Liability for non-resident tax PART VIIIREPRESENTATIVE TAXPAYERS 77. Representative taxpayers 78. Liability of representative taxpayer 78A. Protection for certain trustees 79. Right and personal liability of representative taxpayer 80. Company regarded as agent for absent shareholder 81. Power to appoint agent 82. Remedies of Commissioner against agent and trustee 83. Power to require information PART IXREGISTRATION, RETURNS, PROVISIONAL TAX AND ASSESSMENTS 84. Registration and return of income 84A. Payment of provisional tax 84B. Exemption from provisional tax 84C. Payment of balance of income tax 84D. Payment of tax 84E. Penalty for failure to pay taxes 85. Duty to furnish returns as to employees, their earnings and other matters 85A. Tax clearance certificate 86. Commissioner to have access to all public records 87. Duty of person submitting accounts in support of return or preparing account for other persons 88. Production of documents and evidence on oath 89. Estimated income 90. Assessment to tax 91. Additional assessment 91A. Presumptive tax on turnover 91B. Presumptive tax for…

CHAPTER 65:01SPECIAL CROPS ARRANGEMENT OF SECTIONS SECTION 1. Short title 2. Interpretation 3. Special Crops 4. Authority for special crops 5. Powers of Authority 6. Licences 27 of 19631 of 19699 of 1972 An Act to make provision for the development and marketing of special crops and for the establishment of Special Crop Authorities 1. Short title This Act may be cited as the Special Crops Act. 2. Interpretation In this Act, unless the context otherwise requires— “Authority” means an Authority established by the Minister under section 4; “special crop” means a crop declared by the Minister to be a special crop under section 3. 3. Special crops When the Minister is satisfied that the development of any crop should be promoted or fostered under this Act, he may declare that crop to be a special crop. 4. Authority for special crops (1) Whenever a crop is declared to be a special crop under section 3, the Minister shall, by order published in the Gazette, establish an Authority for promoting and fostering the development of a special crop in such areas as the Minister shall determine: Provided that nothing in this section shall prevent the Minister from making an Authority responsible for the development of more than one special crop in one or more areas. (2) An Authority established under subsection (1) shall, by the name by which it is established by the Minister, be a body corporate having perpetual succession, a common seal and power to hold land, and may in its corporate name sue and be sued, and, for and in connexion with the purposes of this Act, shall be capable of purchasing, selling, leasing or otherwise acquiring or disposing of, holding or managing both movable and immovable property, entering into such contracts as may be necessary or expedient, and performing all such acts as bodies corporate may perform, subject both to this Act and to any other law in force in Malawi. 5. Powers of Authority (1) An order under section 4 establishing an Authority may, in relation to the Authority and the special crop, make provision for all or any of the following matters— (a) the authentication of the seal, the signification of the decisions and the execution of documents of the Authority; (b) the appointment of a Chairman of the Authority and its members and the regulation of meetings and procedure and voting thereat; (c) the terms of office of the Chairman and members; (d) the remuneration of and allowances to be paid to the Chairman and members; (e) the appointment of committees and the delegation of powers to such committees or to officers of the Authority; (f) the appointment and remuneration of officers; (g) the functions of the Authority, which may include— (i) the establishment and management of nurseries; (ii) the purchase and sale of seed and seedlings; (iii) the control and supervision of cultivation of crops; (iv) the inspection of growing and harvested crops; (v) the purchase, transportation and storage of crops; (h) the powers of the Authority, which may include power— (i) to employ and remunerate agents and employees; (ii) subject to the provisions of any law generally regulating the borrowing powers of the Government and statutory corporations constituted under any law of Malawi, to raise loans whether by bank overdraft or otherwise; (iii) with the approval of the Minister, to impose levies on growers for financing its operations and to provide for the manner in which and the persons by whom any such levies shall be collected; (iv) to create and operate price stabilization funds in respect of the special crops for which it is responsible; (v) to make loans for the purpose of the development of special crops; (vi) to engage in the marketing of special crops; (vii) to regulate and control the marketing of special crops; (viii) to establish or acquire, and to operate, factories for the processing of special crops and to enter into agreements with other persons operating factories for them to purchase or process special crops; (ix) to invest moneys not immediately required for use; (x) with the approval of the Minister, to do such other things as in the opinion of the Authority will assist in the development of the special crops in the area for which the Authority was established; (xi) to do any other thing which is incidental or conducive to the exercise of its powers under this Act; (i) the manner of utilization of profits; (j) the manner in which accounts shall be kept, audited and produced by the Authority; (k) the imposition of a penalty, which shall not exceed a fine of K100 or imprisonment for a term of three months or both such fine and imprisonment for the contravention of any of the provisions of the order. (2) An order…

CHAPTER 33:01AFRICANS ON PRIVATE ESTATES ARRANGEMENT OF SECTIONS SECTION 1. Short title 2. Application of the Act 3. Interpretation 4. Registers to be kept 5. Who may apply for registration 6. Trespassers 7. Applications to Tribunal 8. Additions to register 9. Right of Minister to enter and obtain information 10. Allocation of land 11. Liability to pay rent 12. When rent is due and recoverable 13. Receipts for rent paid or certificates 14. Resident Africans may work for wages 15. Owner to deduct rent from wages 16. Economic crops 17. Disputes between resident Africans and owners 18. Establishment of the Tribunal 19. Resident Africans not to quit estate except on lawful order 20. Order to quit 21. Power to make orders 22. Compensation for disturbance 23. Offence to disobey order 24. Resettlement of evicted resident Africans 25. Special agreement 26. Minister may make schemes 27. Effect of Act 28. Penalty 29. Regulations and rules 12 of 196226 of 197126 of 1988G.N. 43/19631/1965137/1966166/1967 An Act to regulate the conditions on which Africans may reside on Private Estates, the Orderly Development of Agricultural Land and Matters connected therewith 1. Short title This Act may be cited as the Africans on Private Estates Act. 2. Application of the Act (1) This Act shall apply to such part or parts of Malawi as the Minister may, by notice published in the Gazette, direct. (2) This Act shall not apply to any African who is in occupation of land on an estate by virtue of a valid lease or tenancy agreement for a period of not less than two years. (3) The Minister may by notice published in the Gazette suspend or rescind the application of this Act to any part or parts of Malawi to which it has been applied. 3. Interpretation In this Act, unless the context otherwise requires— ‘‘African’’ means any person who is a member of an African community indigenous to Malawi, Tanzania, Zambia or Mozambique; ‘‘economic crops’’ means such crops as are grown for sale and not for the consumption of the grower or his family; ‘‘estate’’ means an undivided area of land, the legal right to occupy which is vested in some person other than the Government; ‘‘exempted African’’ in relation to an estate means any African employee serving the owner of such estate otherwise than under this Act and living in a dwelling constructed at the expense of the owner and, during the registration period referred to in section 5, includes an African residing on an estate in pursuance of a contract which was a special agreement under the Africans on Private Estates Ordinance, 1952 (now repealed); 8 of 1952 ‘‘operative date’’ means the date upon which this Act comes into operation in relation to any estate by reason of its application to such estate under section 2 (1); ‘‘owner’’ means any person, other than the Government, having a legal right, otherwise than under this Act, to occupy the estate in respect of which such term is used; ‘‘resident African’’ means any African who is entitled to be registered as such under this Act; ‘‘Tribunal’’ means the Africans on Private Estates Tribunal established under section 18; ‘‘special agreement’’ means a written agreement made in accordance with section 25; ‘‘unmarried woman’’ means a woman who has not married and includes— (a) a widow who has not remarried; (b) a divorced woman who has not remarried; (c) a woman whose husband has been absent from Malawi for a continuous period of two years or upwards and is still absent; (d) a woman the whereabouts of whose husband have been unknown for a continuous period of two years or upwards and whose whereabouts are still unknown. 4. Registers to be kept (1) Every owner shall register all resident Africans on his estate in a register which shall be in such form and contain such particulars as the Minister may prescribe. (2) Every resident African registered under subsection (1) shall be supplied by the owner with a document in the form prescribed by the Minister certifying his registration. (3) Every owner shall keep a separate register, which shall be in such form and contain such particulars as the Minister may prescribe, of all Africans who enter his estate under a special agreement. (4) Every owner who contravenes this section shall be guilty of an offence. 5. Who may apply for registration (1) Every male African over the apparent age of 18 years and every unmarried African woman over the apparent age of 18 years who, on the operative date, was resident on an estate, shall be entitled, on application to the owner of the estate, to be registered as a resident African. Every application for registration shall, subject as hereinafter provided, be made within the period (hereinafter referred to as the registration…

CHAPTER 5:03TRUSTEES INCORPORATION ARRANGEMENT OF SECTIONS SECTION 1. Short title 2. Interpretation 3. Upon application of trustees Minister may grant certificate of registration 4. Trusts not affected 5. Liability of trustees notwithstanding incorporation 6. Manner of vesting land 7. Vacancies in trustees 8. Name and change of name 9. Change in constitution 10. Contracts made by trustees 11. Gifts to charity before incorporation to have same effect afterwards 12. Registrar may strike off a defunct corporate body 13. Service of process and notices 14. Register 15. Rules 16. Transitional 5 of 196218 of 1996G.N. 22/1963219/1964(N) An Act to amend the law relating to the incorporation of the Trustees of certain Charities and Associations 1. Short title This Act may be cited as the Trustees Incorporation Act. 2. Interpretation In this Act, unless the context otherwise requires— 18 of 1996 “constitution” means the rules, regulations and documents, relating to the objects of a charity or association and regulating the affairs thereof, and the appointment of trustees or other officers thereof; 18 of 1996 “public security” includes the prevention and suppression of violence, intimidation, disorder, crime, mutiny, rebellion and concerted defiance of and disobedience to lawfully constituted authority and laws in force in Malawi, and the maintenance of the administration of justice; “Registrar” means the Registrar General; “trustees” includes a sole trustee. 3. Upon application of trustees Minister may grant certificate of registration (1) Trustees of any charity for religious, educational, literary, artistic, scientific or public charitable purposes or of any association of persons for any religious, educational, literary, artistic, scientific, social, athletic or charitable purpose or for any purpose which in the opinion of the Minister is for the benefit or welfare of the inhabitants of Malawi or any part thereof may apply in the prescribed manner to the Minister for a certificate of incorporation of the trustees of such charity or association as a corporate body. 18 of 1996 (2) If the Minister, having regard to the extent, nature and objects and other circumstances of the charity or association, shall consider such incorporation expedient he may grant such certificate: 18 of 1996 Provided that if the Minister is satisfied that it is necessary for the preservation of public security so to do, he may refuse to grant such certificate. (3) Upon the issue of a certificate under subsection (2), the trustees shall thereupon become a body corporate by the name described in the certificate and shall have perpetual succession and a common seal and power to sue and to be sued in such corporate name. (4) Subject to this Act, such body corporate shall also have power to hold and acquire and, by instrument under its common seal, to convey, assign, transfer, mortgage, demise or otherwise deal with any property movable or immovable or any interest therein belonging to or held on trust for the charity or association in the like manner and subject to such restrictions and provisions as the trustees of the charity or association might without incorporation convey, assign, transfer, mortgage, demise or otherwise deal with such property or interest for the purposes of the charity or association. (5) A certificate of incorporation so granted shall be conclusive evidence that all the requirements in respect of such incorporation have been complied with and the date of incorporation mentioned in such certificate shall be deemed to be the date at which incorporation has taken place. 4. Trusts not affected Any property movable or immovable vested in, transferred to, held or acquired by the body corporate shall be held for the purposes of the charity or association and in such and the like manner as it was held by the trustees prior to incorporation, subject to this Act. 5. Liability of trustees notwithstanding incorporation After a certificate of incorporation has been granted under this Act, all trustees of the charity or association, notwithstanding their incorporation, shall be chargeable for such property as shall come into their hands and shall be answerable and accountable for their own acts, receipts, neglects and defaults and for the due administration of the property of the charity or association, in the same manner and to the same extent as if no such incorporation had been effected. 6. Manner of vesting land (1) Any immovable property may be vested in a body corporate to which a certificate has been issued under section 3, in accordance with any other law relating to such matters or in accordance with this section. (2) Subject to section 17 (1) of the Deeds Registration Act, the certificate of incorporation or a copy thereof certified under the hand of the Registrar may be registered in the Deeds Registry provided that particulars of the immovable property intended to be affected are attached thereto. (3) Upon registration of the certificate of incorporation in…

CHAPTER 14:02PRESERVATION OF PUBLIC SECURITY ARRANGEMENT OF SECTIONS SECTION 1. Short title 2. Interpretation 3. Public security regulations 4. Incidental and supplementary provisions in regulations 5. Application and effect of regulations 6. Proof of documents 1 of 19603 of 196517 of 199212 of 199321 of 1993G.N. 22/196373/1964(M) An Act to make provision for the Preservation of Public Security and for matters incidental thereto 1. Short title This Act may be cited as the Preservation of Public Security Act. 17 of 1992 21 of 1993 2. Interpretation In this Act, unless the context otherwise requires— “public security” includes the securing of the safety of persons and property, the maintenance of supplies and services essential to the life of the community, the prevention and suppression of violence, intimidation, disorder and crime, the maintenance of the administration of justice and the prevention and suppression of mutiny, rebellion and concerted defiance of and disobedience to lawfully constituted authority and the laws in force in Malawi; 17 of 1992 21 of 1993 3. Public security regulations (1) If at any time the Minister is satisfied that it is necessary for the preservation of public security so to do, he may, by notice published in the Gazette, declare that the provisions of subsection (2) shall come into operation and thereupon those provisions shall come into operation accordingly; and they shall continue in operation until the Minister, by further notice published in the Gazette, directs that they shall cease to have effect, whereupon they shall cease to have effect except as respects things previously done or omitted to be done. (2) The Minister may, for the preservation of public security by regulations— (a) make provision for the prohibition of the publication and dissemination of matter which appears to him to be prejudicial to public security, and, to the extent which appears to him to be necessary for that purpose, for the regulation and control of the production, publishing, sale, supply, distribution and possession of publications; (b) make provision for the prohibition, restriction and control of assemblies; (c) make provision for the prohibition, restriction and control of residence, movement and transport of persons, the possession, acquisition, use and transport of movable property, and the entry to, egress from, occupation and use of immovable property; (d) make provision for the regulation, control and maintenance of supplies and services; (e) make provision requiring persons to do work and render services; (f) make provision for, and authorize the doing of, such other things as appear to him to be strictly required by the exigencies of the situation in Malawi. 4. Incidental and supplementary provisions in regulations Regulations made under section 3 may— (a) make provision for the payment of compensation and remuneration to persons affected by the regulations; (b) make provision for the apprehension and trial of persons offending against the regulations, and, notwithstanding section 21 (e) of the General Interpretation Act, for such penalties as the Minister may think fit for offences thereunder; (c) make provision for amending or for suspending the operation of any law other than the Constitution; (d) make provision for empowering such authorities and persons as may be specified in the regulations to make orders and rules for any of the purposes for which such regulations may be made; (e) make provision for the delegation and transfer of powers and duties conferred and imposed by or under the regulations; (f) contain such other incidental and supplementary provisions as appear to the Minister to be necessary or desirable for the purposes of such regulations: Provided that nothing in the foregoing provisions of this section or in section 3 shall authorize the making of any regulations providing for the trial of persons by military courts. 5. Application and effect of regulations (1) Any regulation made under this Act may be made to apply to Malawi or to any part thereof, and to any person or class of persons or to the public generally. (2) Any regulation made under this Act, and any order or rule made under any such regulation, shall have effect notwithstanding anything inconsistent therewith contained in any law other than the Constitution, and to the extent of any such inconsistency and such law as aforesaid shall have no effect so long as such regulation, order or rule shall remain in force. 6. Proof of documents Every document purporting to be an order, licence, permit, certificate, direction, authority, or other document made, granted or issued by the Minister or any other authority or person in pursuance of this Act or any regulation made under this Act or any order or rule made under any such regulation, and purporting to be signed by or on behalf of the Minister or such other authority or person, shall be received in evidence, and shall, until the contrary is proved,…

CHAPTER 14:04PROTECTED PLACES AND AREAS ARRANGEMENT OF SECTIONS SECTION 1. Short title 2. Interpretation 3. Authorization of guards and watchmen 4. Protected places 5. Protected areas 6. Publication of orders 7. Measures for protection of protected place or area 8. Safeguarding of information 9. Regulations 10. Powers of arrest 11. Application to Government 6 of 1960G.N. 22/196316/1964(M)137/1966 An Act to make provision for the control of the entry of persons into certain places and for the control of the movements and conduct of persons within certain areas and to provide for matters connected therewith 1. Short title This Act may be cited as the Protected Places and Areas Act. 2. Interpretation In this Act, unless the context otherwise requires— “authorized officer” means— (a) any police officer of or above the rank of Inspector Grade II; (b) any administrative officer; (c) any person performing the duties of a guard or watchman in a protected place or a protected area authorized in that behalf under section 3; or (d) any other person or class of persons declared by the Minister, in his discretion, by notice published in the Gazette to be such either generally or in respect of any specified place or area or classes of place or area; “premises” includes any land in Malawi and any building or structure on such land; “protected area” means any area declared to be a protected area under section 5 and includes any building or structure on any land within such area; and “protected place” means any premises declared to be a protected place under section 4. 3. Authorization of guards and watchmen Any administrative officer or any police officer of or above the rank of Assistant Superintendent may authorize in writing any person performing the duties of a guard or a watchman in a protected place or a protected area to exercise the powers of an authorized officer in such place or area. 4. Protected places (1) If, in regard to any premises, it appears to the Minister to be necessary or expedient that special precautions should be taken to prevent the entry of unauthorized persons, he may, in his discretion, by order declare those premises to be a protected place for the purposes of this Act; and so long as the order is in force no person shall be in those premises unless he is in possession of a permit issued by such authority or person as may be specified in the order, or has received the permission of an authorized officer on duty at those premises to enter them. (2) Where under this section any person is granted permission to be in a protected place, that person shall, while acting under such permission, comply with such directions for regulating his conduct as may be given by the authority or person granting the permission, and an authorized officer or any person authorized in that behalf by the occupier of the premises may search any person entering, or seeking to enter, or being in a protected place, and may detain any such person for the purpose of searching him. (3) If any person is in a protected place in contravention of this section or, while in such place, fails to comply with any directions given under this section, he shall be liable to a fine of £1,000 and to imprisonment for five years, and he may in addition be removed from the place by an authorized officer or by any person authorized in that behalf by the occupier of the premises. (4) Permits issued under subsection (1) shall be in such form as the authority or other person issuing them may determine. (5) An authorized officer may exempt any person or any class of persons from complying with this section. 5. Protected areas (1) If, in regard to any area it appears to the Minister to be necessary or expedient that special measures should be taken to control the movements and conduct of persons, he may, in his discretion, by order declare such area to be a protected area. (2) Any person who is in any protected area shall comply with such directions regulating his movements and conduct as may be given by an authorized officer, and an authorized officer may search any person ­entering, or seeking to enter, or being in a protected area, and may detain any such person for the purpose of searching him. (3) If any person while in a protected area fails to comply with any direction given under subsection (2), he shall be liable to a fine of £1,000 and to imprisonment for five years, and he may in addition be removed from the area by an authorized officer. 6. Publication of orders An order made under this Act shall come into force upon the date of its…

CHAPTER 14:10RIOT DAMAGES ARRANGEMENT OF Sections 1. Short title 2. Interpretation 3. Restricted areas 4. Powers in restricted areas 5. Restriction on change of residence 6. Declaration of riot damage area 7. Riot Damage Commissioner 8. Imposition and collection of levy 9. Payment from the Riot Damage Fund 10. Penalty 5 of 1959G.N. 229/1963219/1964(N)166/1967 An Act to Provide Compensation for Losses by Riots and of Matters Incidental Thereto 1. Short title This Act may be cited as the Riot Damages Act. 2. Interpretation In this Act, unless the context otherwise requires— “Commissioner” means a Riot Damage Commissioner appointed under section 7 (1); “District Commissioner” shall, at any time when a District Com­missioner is absent from the administrative headquarters of his District, mean the senior administrative officer present at such headquarters; “levy” means a levy imposed under section 8; “restricted area” means any area declared to be a restricted area under section 3; “riot” includes an unlawful assembly, and “riotously assembled” includes unlawfully assembled; “riot damage area” means an area so declared under section 6. 3. Restricted areas (1) Where any riot has occurred and by reason thereof any shop, house or other building has been damaged or destroyed, or any property or article has been damaged or destroyed, or any personal injury has been caused, the District Commissioner of the District in which such riot occurred may define any area in which, in his opinion— (a) the riot occurred; (b) the persons reported to have taken part in such riot were residing at the time of such riot, and may declare such area or areas to be a restricted area for the purposes of this Act. (2) The District Commissioner shall cause the declaration of a restricted area to be published in such manner as he may think necessary in order to bring it to the notice of all persons who, in his opinion, ought to have notice thereof. (3) Where any area has been declared under subsection (1), sections 4 and 5 shall apply thereto for such period, not exceeding twenty-eight days, as the District Commissioner concerned shall specify: Provided that the Minister may at any time terminate such period as aforesaid. (4) Whenever a District Commissioner exercises any of the powers conferred by this section he shall forthwith make a report to the Minister. 4. Powers in restricted areas (1) A District Commissioner may, subject to any general or special directions of the Minister, take such steps as may appear to him to be necessary to prevent or regulate ingress to and egress from any restricted area for such period as may be reasonably required to enable authorized officers to obtain the names, addresses and identifying particulars of all persons found within such area. (2) Any person who— (a) uses force to enter or leave, or to attempt to enter or leave, any restricted area; or (b) obstructs any authorized officer in the performance of his duties; or (c) fails to obey any reasonable order given to him by an authorized officer for the purposes of this section; or (d) fails to answer any question put to him by an authorized officer for the purposes of this section, or returns an untruthful answer to any such question, shall be guilty of an offence and may be arrested by an authorized officer without warrant. (3) For the purposes of this section, “authorized officer” means any administrative officer, police officer, or such other person, or class of persons, as the Minister may, by notice published in the Gazette, appoint. 5. Restriction on change of residence (1) No person residing within a restricted area shall change his residence, within or without such area, without the written permission of the District Commissioner, or of any person authorized by the District Commissioner in that behalf. (2) The District Commissioner may, before written permission is given under subsection (1), require any person or class of per­sons who wishes to change his residence without a restricted area to deposit with such District Commissioner a sum not exceeding £5 to be used to defray any levy which may be imposed upon such persons. (3) Any portion of such deposit remaining after the payment of any levy imposed under section 8, or, if no such levy be imposed, the whole of such deposit shall be repaid to the person making the same upon application being made to the office of the District Commissioner in that behalf. 6. Declaration of riot damage area (1) Where any riot has occurred and by reason thereof any shop, house or other building has been damaged or destroyed, or any property or article has been damaged or destroyed, or any personal injury has been caused, the Minister may define the area in which, or in the neighbourhood of which, the riot occurred…

CHAPTER 49:05REGISTERED DESIGNS ARRANGEMENT OF SECTIONS SECTION PRELIMINARY 1. Short title 2. Interpretation PART IADMINISTRATION 3. Establishment of Designs Office 4. Appointment of officers 5. Seal 6. Register of designs PART IIREGISTRABLE DESIGNS AND PROCEEDINGS FOR REGISTRATION 7. Designs registrable under Act 7A. Designs registered under the Protocol 8. Proprietorship of designs 9. Proceedings for registration 10. Registration of same design in respect of other articles, etc. 11. Provisions for secrecy of certain designs 12. Provisions as to confidential disclosure, etc. 13. Convention arrangements PART IIIEFFECT OF REGISTRATION, ETC. 14. Right given by registration 15. Period of copyright 16. Exemption of innocent infringer from liability for damages 17. Compulsory licence in respect of registered design PART IVUSE OF REGISTERED DESIGNS FOR SERVICES OF GOVERNMENT, ETC. 18. Use of registered designs for services of the Government 19. Rights of third parties in respect of Government use 20. Special provisions as to Government use during emergency 21. Reference of disputes as to Government use PART VASSIGNMENTS, CORRECTIONS AND CANCELLATION 22. Registration of assignments, etc. 23. Power of Registrar to authorize corrections 24. Rectification of register 25. Cancellation of registration PART VIFUNCTIONS OF REGISTRAR IN RELATION TO CERTAIN EVIDENCE, DOCUMENTS AND POWERS 26. Evidence of certain entries and documents 27. Inspection of registered designs 28. Information as to existence of copyright 29. Certificate of registration 30. Copies of certificates of registration 31. Exercise of discretionary power of Registrar 32. Proceedings before Registrar 33. Power of Registrar to award costs 34. Power of Registrar to fix time and place of sitting, etc. PART VIIAPPEALS AND LEGAL PROCEEDINGS 35. Patents Tribunal to hear appeals 36. Right of audience 37. Assessors 38. Rules 39. Time for appeals 40. References to Tribunal by Registrar 41. Certification of validity 42. Infringement action to be heard in High Court 43. Remedy for groundless threats of infringement proceedings 44. Security for costs and taxation of costs 45. Costs of Registrar 46. Appeals to High Court PART VIIIOFFENCES AND PENALTIES 47. Falsification of entries in register 48. Penalty for falsely representing a design as registered 49. Deceiving or influencing the Registrar or an officer 50. Witness giving false evidence 51. Penalties PART IXMISCELLANEOUS 52. Recognition of agents 53. Lodging and authentication of documents 54. Provisions as to fees 55. Oaths and affirmations 56. Journal 57. Savings 58. Power to make regulations PART XAPPLICATION AND TRANSITIONAL PROVISIONS 59. Application of Act and transitional proceedings 12 of 1958(F) 9 of 1985G.N 5/1964(M)166/1967 An Act to make Provision Relating to the Registration of Designs and for other purposes Incidental thereto. Preliminary 1. Short title This Act may be cited as the Registered Designs Act. 2. Interpretation (1) In this Act, unless inconsistent with the context— “article” means any article of manufacture and includes any part of an article if that part is made and sold separately; “artistic work” means a work of any of the following descriptions, that is to say— (a) the following, irrespective of artistic quality, namely, paintings, sculptures, drawings, engravings and photographs; (b) works of architecture, being either buildings or models for buildings; (c) works of artistic craftsmanship, not falling within paragraph (a) or (b); “assignee” means— (a) the person who has derived his title to the design for Malawi directly or indirectly from the proprietor thereof or from the latter’s assignee; or (b) the legal representative of such person; “Convention” means the Union Convention of Paris, dated the 20th March, 1883, for the Protection of Industrial Property, revised at Brussels on the 14th December, 1900, at Washington on the 2nd June, 1911, at The Hague on the 6th November, 1925, and at London on the 2nd June, 1934, and any revision thereof to which Malawi may accede in terms of section 7 of the Patents Act; “convention country” means a country (including any colony, protectorate or territory subject to the authority or under the suzerainty of that country, or any territory over which a mandate or trusteeship is exercised) which has been declared to be a convention country in terms of the Patents Act; “copyright”, in relation to a registered design, has the meaning assigned to it by section 14(1); “corresponding design”, in relation to an artistic work, means a design which, when applied to an article, results in a reproduction of that work; “Court” means the High Court; “design” means features of shape, configuration, pattern or ornament applied to an article by any industrial process or means, being features which in the finished article appeal to and are judged solely by the eye, but does not include a method or principle of construction or features of shape or configuration which are dictated solely by the function which the article to be made in that shape or configuration has to perform; “Designs Office” means the Designs Office established under section…

CHAPTER 3:02COURTS ARRANGEMENT OF SECTIONS SECTION PART IPRELIMINARY 1. Short title 2. Interpretation PART IIGENERAL 3. Process of courts 4. Legal practitioners PART IIIHIGH COURTGeneral 5. Constitution of High Court 5A. Judges to have powers of subordinate courts 5B. Retirement age for Judges 6. Senior Judge of the High Court 6A. Establishment of divisions of court 7. Registrars 7A. Establishment of District Registries and appointment of District Registrars 7B. Seals of District Registries 7C. Powers, functions and duties of District Registrars 7D. Transfer of proceedings 7E. Rules to Regulate practice and procedure in District Registries 7F. Directions by the Chief Justice as to duties and functions of District Registries 8. Powers and duties of Registrar 9. Proceedings of High Court to be disposed of by single Judge 9A. Judgement of the High Court 9B. Delivery of judgements 10. Vacations 11. Additional jurisdiction 12. Procedure in perjury Arrest and Attachment before Judgment 13. Arrest before judgment 14. Attachment before judgment 15. Imprisonment for debt 16. Committal of judgment debtors 17. Saving of provisions relating to examination of judgment debtors Appellate Jurisdiction of the High Court 18. Appellate criminal jurisdiction 19. Appellate civil jurisdiction Civil Appeals from Subordinate Courts 20. Civil appeals from subordinate courts to the High Court 21. Reservation of points of law 22. Power of High Court in civil appeals 23. Appeal not to operate as stay of execution 24. Subordinate court shall conform to order of High Court Revision by High Court of Proceedings of Subordinate Courts 25. Revision in criminal proceedings 26. General supervisory powers of High Court 27. No revision where appeal lies 28. No right of party to be heard on revision Practice and Procedure 29. Practice and procedure of the High Court Costs and Fees 30. Costs to be in the discretion of the High Court 31. Costs when proceedings could have been commenced in subordinate court 32. Fees PART IVSUBORDINATE COURTSGeneral 33. Establishment of courts of magistrates 34. Constitution of courts of magistrates 35. A court of a magistrate to have jurisdiction throughout Malawi 36. Places and times of sittings of subordinate courts 37. Records to be kept 38. Seals Civil Jurisdiction of Courts of Magistrates 39. Civil jurisdiction of courts of magistrates 39A. Personal injury claims 40. Counterclaims in subordinate courts 41. Relinquishing part of claim 42. Claims not to be split 43. Jurisdiction to grant relief by way of interpleader 44. Res judicata 45. Stay of proceedings 46. Transfer of proceedings 47. Set-off 48. Discovery 49. Process to compel appearance 50. Arrest 51. Attachment of property 52. Sections 50 and 51 not to be construed as conferring jurisdiction under section 16 53. Variation and suspension of judgments 54. Contempt of court 55. Setting aside judgments 56. Attachment of debt Execution 57. Suspension of execution Criminal Jurisdiction of Courts of Magistrates 58. Criminal Jurisdiction of courts of magistrates Procedure 59. Rules of Court regulating practice and procedure in subordinate courts PART VMISCELLANEOUS 60. Proceedings to be in open court 60A. Representation of parties 61. Protection of judicial officers 62. Expenses of witnesses 63. Notice to bring persons from prison 64. Proof of customary law 65. Interest on judgments 66. Execution of warrants 67. Rules of Court 68. Saving of rights of Government 69. Savings 70. Saving of offices FIRST SCHEDULE SECOND SCHEDULE G.N. 97/196022/196341/1963219/1964 (N)316/1965137/1966263/196935/2011 1 of 19588 of 196321 of 196738 of 196745 of 196747 of 196725 of 196819 of 197513 of 19807 of 198418 of 19849 of 198619 of 198719 of 199219 of 19954 of 20002 of 20047 of 201023 of 201636 of 2022 An Act to consolidate the law relating to the High Court and certain courts subordinate thereto PART IPRELIMINARY 1. Short title This Act may be cited as the Courts Act. 2 of 2004 23 of 2016 36 of 2022 2. Interpretation In this Act, unless the context otherwise requires— 23 of 2016 “civil matter” means a civil matter that is not a commercial, criminal, family or probate matter; 23 of 2016 “commercial matter” means a civil matter of commercial significance arising out of or connected with any relationship of commercial or business nature, whether contractual or not, including— (a) the formation or governance of a business or commercial organization; (b) the contractual relationship of a business or commercial organization; (c) liabilities arising from commercial or business transactions; (d) the restructuring or payment of commercial debts; (e) the winding-up of companies or bankruptcy of persons; (f) the enforcement or review of commercial arbitration award; (g) the enforcement of foreign judgments of commercial matters subject to the provisions of the law; (h) the supply or exchange of goods and services; (i) banking, negotiable instruments, international credit and similar financial services; (j) insurance services; or (k) the operation of stock and foreign exchange markets, in the event of doubt…

CHAPTER 42:03TEA CESS ARRANGEMENT OF SECTIONS SECTION 1. Short title 2. Imposition of cess 3. Restriction on sale or export of tea 4. Purpose of cess 5. Power to make rules 10 of 195812 of 196129 of 1969G.N. 22/1963166/1967 An Act to levy cess on tea grown in Malawi 1. Short title This Act may be cited as the Tea Cess Act. 29 of 1969 2. Imposition of cess (1) There shall be raised, levied, collected and paid in respect of all tea manufactured in Malawi a cess at such rate as the Tea Association (Central Africa) Limited, with the approval of the Minister, shall, by notice in the Gazette, prescribe. (2) If in any year the expenditure of the Tea Association (Central Africa) Limited exceeds its income, it may, during the next succeeding year, at an extraordinary general meeting specially convened for the purpose, resolve to impose in respect of all tea manufactured in Malawi during the first mentioned year a special cess at a rate not exceeding two tambala for each one hundred pounds net weight of tea so manufactured: Provided that no cess imposed under this subsection shall become due and payable without the approval of the Minister. 29 of 1969 3. Restriction on sale or export of tea No tea manufactured in Malawi shall be sold or exported unless and until the amount due in respect of the cess or special cess has been paid, and any person selling or exporting tea in contravention of the provisions of this section shall be liable to a fine of K200 and to imprisonment for three months. 29 of 1969 4. Purpose of cess The proceeds of the cess or special cess shall be used inclusively for the benefit of the tea industry carried on in Malawi ex such manner as the Tea Association (Central Africa) Limited may determine. 29 of 1969 5. Power to make rules The Minister may make rules governing the collection and payment of the cess or special cess and generally for the better carrying out of the purposes of this Act and may prescribe in such rules the penalties which may be imposed for the breach or contravention of any rule, which penalties shall not exceed a fine of K50 and imprisonment for three months.