Jeyakumar Rajeswaran Vs B. Jeyaharan, Divisional Secretary, Kilinochchi and Others -
Hon. M. Ahsan R. Marikar, J
2023-May-25
CA/TAX/0003/2017
Commissioner General of Inland Revenue Vs Dr. S.S.L Perera
Hon.M. Sampath K. B. Wijeratne J
2023-May-25
CA/TAX/0042/2019
Commissioner General of Inland Revenue Vs Softlogic Life Insurance PLC
Hon.M. Sampath K. B. Wijeratne J
Section 11A (6) of the TAC Act - Interpretation meaning of the word ‘revise’ - Court of Appeal has jurisdiction to make a determination on a case stated even in the absence of a determination made by the TAC on the quantum of assessment or on the assessment - Effect of Supreme Court’s refusal to grant leave to appeal against a judgement of the Court of Appeal.
Article 139 (1) of the Constitution. Sections 9 (4), 11A (6),(7),(8),(10) of the Tax Appeals Commission Act No.23 of 2011, as amended. Section 74 (5) of the Income Tax Ordinance No. 2 of 1932, as amended. Section 122 (6) of the Inland Revenue Act Section 39 of the Inland Revenue Act No. 38 of 2000, as amended. No. 28 of 1979, as amended.
2023-May-25
CA/TAX/0012/2019
Commissioner General of Inland Revenue Vs TVS Lanka (Pvt) Limited
Hon.M. Sampath K. B. Wijeratne J
TAC dismissed the appeal on a preliminary objection, No determination by the TAC on the assessment determined by the CGIR, Yet proceeded to annul the assessment, Interpretation of Section 11A(6) of the TAC Act, Constitutional Provisions should prevail over ordinary legislation, Effect of refusal to grant leave to appeal to the Supreme Court, None speaking order.
Article 139 (1) of the Constitution. Section 122 (6) of the Inland Revenue Act No. 28 of 1979. Section 136 (1) of the Inland Revenue Act No. 28 of 2000. Sections 163, 164 of the Inland Revenue Act No. 10 of 2006, as amended. Section 2 (1), 9 (1), 11A(1) and (6) of the Tax Appeals Commission Act No. No. 23 of 2011, as amended.
2023-May-25
CA/TAX/0043/2014
Commissioner General of Inland Revenue VS John Keells Holding PLC
HON.M. Sampath K. B. Wijeratne J
Section 11A (6) of the TAC Act - Interpretation meaning of the word ‘revise’ - Court of Appeal has jurisdiction to make a determination on a case stated even in the absence of a determination made by the TACon the quantum of assessment or on the assessment - Effect of Supreme Court’s refusal to grant leave to appeal against a judgement of the Court of Appeal
Article 139 (1) of the Constitution. Sections 9 (4), 11A (6),(7),(8),(10) of the Tax Appeals Commission Act No.23 of 2011, as amended. Section 74 (5) of the Income Tax Ordinance No. 2 of 1932, as amended. Section 122 (6) of the Inland Revenue Act Section 39 of the Inland Revenue Act No. 38 of 2000, as amended. No. 28 of 1979, as amended.
2023-May-25
C.A.Wrt/06/2023
Pandikoralalage NilamaniIanthi Rranasinghe Vs Saman Ranjan Ratnayake and Others -
Hon.M. Ahsan R. Marikar, J
2023-May-18
CA/WRT/152/20
Don Gregory Ajith Udugama Vs A. Bodaragama The Commissioner General of Excise Department of Excise and others -
Hon. M. T. MOHAMMED LAFFAR, J
2023-May-18
CA/RII/02/2022
Lokumanage Wasantha Ratnamali Abewardane Vs Vithanage Lal Siriwansa Perera -
Hon. D.N. Samarakoon, J
2023-May-18
CA/RII/08/2016
Board of Investment of Sri Lanka, World Trade Centre Vs Million Garments (Pvt) Ltd. -
Hon. D.N. Samarakoon, J
2023-May-18
CA/MIS/1/22
All Island Egg Producers Association Vs Consumer Affairs Authority and others -
Hon. Prasantha De Silva J
2023-May-16
C.A.Writ/.38/2023
Weeraddana Heston de Silva and another Vs R.K.Rathnasingham, Fomer OIC, Maharagama Police and others -
Hon. M. Ahsan R. Marikar, J
2023-May-10
Bail/36/2022
Mohamed Shifas Satha Vs The Officer-in-charge and Others
Hon.Sampath B. Abayakoon, J
Exceptional circumstances. Period of remand.
2023-May-08
C.A./ Writ/329/2022
Farhan Vs Vassage, Air Vice Marshal and others -
Hon- M. Ahsan R. Marikar, J
2023-May-04
CA/PHC/APN/30/2022
Amarasinghe Pedige Rasika Tharangani Vs The Hon. Attorney General and other -
Hon. P. Kumararatnam, J
2023-May-04
CA/WRT/0363/2021
Govindarasa Sasitharan Vs Negombo Municipal Council, Thelwatta Junction and others -
Hon. MOHAMMED LAFFAR, J
2023-May-03
CA/WRT/0571/21
Organization for Safeguarding People’s Rights and others Vs. Ven. Urulewatte Dhammarakkitha Thero and others
Hon. Dhammika Ganepola, J.
2023-May-02
CA (RII) 09/2020
Meegodage Manjula Asiri Deepal Suraweera Vs E.T.I. Finance Limited Principle place of business -
