Okanda Finance [PVT] Ltd vs The Commissioner General of Inland Revenue – NO.93/08-2015

In the case between Okanda Finance (Pvt) Ltd and the Commissioner General of Inland Revenue (along with associated Inland Revenue officials), the core issue addressed was whether the petitioner company, which was subject to a winding up order, could maintain an application for writs of certiorari and mandamus to challenge tax recovery proceedings. It was held that proceedings cannot be commenced or continued by or against a company in liquidation except by leave of court, as provided for under Section 279(1) of the Companies Act No. 7 of 2007. This principle reaffirms the exclusive control and authority vested in liquidators during winding up, with any legal proceedings requiring explicit judicial leave. Reliance was placed on the statutory framework of the Companies Act and relevant case