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2025 Supreme(SRI)(CA) 93

1

IN THE COURT OF APPEAL OF THE DEMOCRATIC SOCIALIST REPUBLIC OF

SRI LANKA

In the matter of an Application for Mandates

in the nature of Writs of Certiorari,

Mandamus and Prohibition under and in

terms of Article 140 of the Constitution.

Oru Mix Asphalt Pvt Ltd,

No. 575, Nawala Road,

Rajagiriya.

PETITIONER

Vs.

1. W. A. Sepalika Chandrasekara,

Commissioner General of Inland

Revenue,

Sir Chittampalam A. Gardiner Mawatha,

Colombo 02.

2. Commissioner of Inland Revenue,

S. S. Colambage,

Medium Corporate Default Tax

Collection Unit,

9th Floor,

Inland Revenue Department,

Colombo 02.

RESPONDENTS

Court of Appeal Case No:

CA/WRIT/820/2024

2

Mayadunne Corea J

The Petitioner seeks the following reliefs among others.

(c) Grant and issue a mandate in the nature of a Writ of Certiorari quashing

the Certificate of Tax in default dated 20.03.2024 marked P2;

(d) Grant and issue a mandate in the nature of a Writ of Mandamus directing

the 1st and/or 2nd Respondents to release the bank accounts bearing No.

078100142267993 at People’s bank No. 1101017487 at Commercial

bank that have been frozen and/or seized

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