MIRA - Legal Against

List of Court Cases Filed Against MIRA And The State

Case	Court	Gaziyya No.	Type of claim	Date case registered	Status
Maldivian Holiday Villages Ltd v. MIRA (Appeal)	Tax Appeal Tribunal	TAT-CA-G/2013/005	Case appealed with regard to MIRA's decision	21 Apr 2013	No hearings held as of date
Moosa Shiyam Abdulla Ali v. MIRA	High Court	2013/HC-A/113	Case appealed with regard to Gaziyya number 1478/Cv-C/2011	31 Mar 2013	No hearings held as of date
Alliance Management Services Company Pvt Ltd v. MIRA	High Court	2013/HC-A/110	Case appealed with regard to Gaziyya number 2155/Cv-C/2011	28 Mar 2013	1 hearing held as of date
Mohamed Jinah v. MIRA	Civil Court	0412/Cv-C/2013	Not allowing deductions of input tax against output tax in relation to transactions between parties that are not registered for GST under the Goods and Services Tax Act (Law No: 10/2011) is in violation with Article 20, 40 (a), 63 and 67 (a) of the Constitution. Therefore, to declare that tax shall not be collected in the said manner.	19 Feb 2013	Case dismissed as the plaintiff had no locus standi in the present case.
State Bank of India, Male' Branch v. MIRA (Appeal)	Tax Appeal Tribunal	TAT-CA-B/2013/004	Case appealed with regard to MIRA's decision	18 Feb 2013	2 hearings held as of date
Capital Travel & Tours Pvt Ltd v. MIRA (Appeal)	Tax Appeal Tribunal	TAT-CA-G/2013/003	Case appealed with regard to MIRA's decision	14 Feb 2013	Procedural judgement passed. 3 hearings held as of date
Maamaduvvari Investment Pvt Ltd v. MIRA	Civil Court	245/Cv-C/2013	Regarding the lease agreement made with respect to B. Maamaduvvari	06 Feb 2013	1 hearing held as of date
Bunny Holdings (BVI) Ltd v. MIRA (Appeal)	Tax Appeal Tribunal	TAT-003/TGST/2013	Case appealed with regard to MIRA's decision	23 Jan 2013	Procedural judgement passed. 3 hearings held as of date
Amana Takaful (Maldives) Plc v. MIRA (Appeal)	Tax Appeal Tribunal	TAT-004/MISC/2013	Case appealed with regard to MIRA's decision	23 Jan 2013	Procedural judgement passed. 3 hearings held up to date.
Fuad Zahir v. MIRA	High Court	2013/HC-DM/01	Section 29 of the Tax Administration Act (Law No: 3/2010) is in violation with Article 47 (b) of the Constitution. Therefore, to repeal Section 29 of the Act.	17 Jan 2013	Procedural judgement passed by the High Court was appealed by the Attorney General's Office to the Supreme Court and the Supreme Court served an order against the High Court Judgement.
Zulaikha Hafeeza v. MIRA	High Court	2013/HC-A/06	Case appealed with regard to Gaziyya number 1976/Cv-C/2011	09 Jan 2013	2 hearings held as of date
Treasure Biz International Pvt Ltd v. MIRA	Civil Court	0006/Cv-C/2013	As the MIRA acted ultra vires to the Tax Appeal Tribunal’s search warrant and Section 12 (c) and (d) of the Tax Appeal Tribunal Regulation by not delivering the possession of the seized properties, to recover the seized properties under the search warrant.	02 Jan 2013	4 hearings held as of date
Alliance Management Services Company Pvt Ltd v. MIRA	High Court	2012/HC-A/351	Case appealed with regard to Gaziyya number 2155/Cv-C/2011	27 Dec 2012	Case dismissed by the High Court as appellant failed to make representations.
Travel Land Maldives Pvt Ltd v. MIRA (Appeal)	Tax Appeal Tribunal	TAT-001/MISC/2012	Case appealed with regard to MIRA Audit Notice 220/PRIV/2012/4710 (3 December 2012)	16 Dec 2012	4 hearings held up to date.
Abdul Muhsin Moosa v. MIRA (Appeal)	Tax Appeal Tribunal	TAT-002/MISC/2012	Case appealed with regard to MIRA Audit Notice 220/PRIV/2012/4711 (3 December 2012)	16 Dec 2012	4 hearings held up to date.
Abdul Muhsin Moosa v. State	High Court	2012/HC-DM/09	Section 37 of the First Amendment to Tax Administration Act (Law No: 14/2011) contradicts with Article 40(a) and 56 of the Constitution. Therefore, to repeal Section 37 of the Amendment.	14 Oct 2012	2 hearings held up to date.
Ahmed Abdul Azeez v. MIRA (Appeal)	High Court	2012/HC-A/150	Case appealed with regard to Gaziyya number 1974/Cv-C/2011	20 May 2012	Case closed in favour of the MIRA on 12 May 2013.
Maldives National Chamber of Commerce and Industries v. State	High Court	2011/HC-DM/06	Section 51 of the GST Act contradicts with Article 17 and 20 of the Constitution. Further, Section 64 of the GST Act is in contravention with Article 16 of the Constitution. Therefore, the claim is to repeal Section 51 of the GST Act.	05 Oct 2011	A Temporary Order was passed on 12 October 2011 with respect to a request for a Court Order by the Claimant. However, a Judgment has not been passed yet.
MGH Investment Pvt Ltd v. MIRA	High Court	2011/HC-DM/05	The commencement date determined under Section 79(a) of the BPT Regulation contradicts with the BPT Act. Therefore, the claim is to repeal the said Section.	13 Sep 2011	Judgement pending from 29 February 2012 onwards.
Galaxy Enterprises Maldives Pvt Ltd v. MIRA (Appeal)	High Court	2011/HC-A/195	Case appealed with regard to Gaziyya number 1068/Cv-C/2011	11 Aug 2011	Case closed in favour of the MIRA on 29 November 2012.