IN THE COURT OF APPEAL OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA In the matter of Appeal under and in terms of 154P of the Constitution read with provision of High Court of Provinces (Special Provisions) Act No. 19 of 1990, and the Article 140 of the Constitution of Democratic Republic of Sri Lanka N.O.H. Hotel (Private) Limited, "Amangalla", No. 10, Church Road, Galle Fort.

PETITIONER Vs.

Court of Appeal Case No: 1. The Galle Municipal Council, CA (PHC) 14/2021 Town Hall, Galle.

PHC of Southern Province holden 2. The Mayor, in Galle: Writ 50/2019 The Galle Municipal Council, Town Hall. Galle.

3. The Deputy Mayor, The Galle Municipal Council, Town Hall, Galle.

4. The Commissioner, The Galle Municipal Council, Town Hall, Galle.

5. The Sri Lanka Tourism Development Authority, No. 80, Galle Road, Colombo.

6. Hon. Attorney General, The Attorney General’s Department, Colombo 12.

RESPONDENTS AND NOW BETWEEN N.O.H. Hotel (Private) Limited, "Amangalla", No. 10, Church Road, Galle Fort.

PETITIONER-APPELLANT Vs.

1. The Galle Municipal Council, Town Hall, Galle.

2. The Mayor, The Galle Municipal Council, Town Hall. Galle.

3. The Deputy Mayor, The Galle Municipal Council, Town Hall, Galle.

4. The Commissioner, The Galle Municipal Council, Town Hall, Galle.

5. The Sri Lanka Tourism Development Authority, No. 80, Galle Road, Colombo.

6. Hon. Attorney General, The Attorney General’s Department, Colombo 12.

RESPONDENT-RESPONDENTS Before: Prasantha De Silva, J.

K.K.A.V. Swarnadhipa thi, J.

Counsel: Anuja Premaratne, PC with Naushala Rajapakse AAL and Dimitra Abeysekera AAL instructed by Simon & Associated for the Petitioner-

Appellant.

Chandana Wijesooriya AAL with Wathsala Dulanjanie AAL for the

1^st-4^th Respondents Written Submissions: Written submissions filed on 06/07/2023 by 1st to 4th Respondent-

Respondents filed on Written submissions filed on 20/06/2023 by 1^st Respondent-

Respondent-Respondent Delivered on: 02.08.2023 Prasantha De Silva J.

Judgment This is an appeal from the Judgement of the Provincial High Court of the Southern Province holden in Galle exercising writ jurisdiction in respect of the application bearing no Writ 50/2019 made by the Petitioner-Appellant. The said application was made seeking to quash the decision of the 1st Respondent-Respondent namely the Galle Municipal Council to impose a trade license fee of 1% of the total takings of the preceding year in order to issue trade license with regard to the business of the Petitioner-Appellant by way of a writ of certiorari. Further, the Petitioner-Appellant had prayed for granting a mandate in the nature of a writ of mandamus compelling payment based on the annual value of the premises as contemplated in section 247A (1) of the Municipal Council Ordinance No 29 of 1947 (as amended).

The Petitioner-Appellant is a company involved in the trade of Tourism, conducting a business running a Boutique Hotel under the name and style of ‘Amangalla’.

The said Company is duly incorporated under the Companies Act No. 17 of 1982 and duly re-registered under the provisions of Companies Act No 17 of 2007.

The said certificate of incorporation and license to carry a Boutique hotel was marked as P2 and P4 respectively and produced in the High Court Writ application bearing Writ

50/2019).

It was the contention of the Petitioner-Appellant [herein after sometimes referred to as the Appellant] that the hotel operated by the Appellant company is registered as a Boutique Hotel under the Sri Lanka Tourism Development Authority, which was formed under the Tourism Act No. 38 of 2005.

It was submitted on behalf of the Appellant that although the said hotel operates with a registration under the Tourism Act No 38 of 2005, the 1st Respondent Municipal Council and the 4th Respondent-Respondent Commissioner of the Galle Municipal Council have been maliciously and illegally insisting the Appellant Company to pay 1% of the total earnings of the previous year to obtain a Trade license as required by the Municipal Council Ordin