IN THE COURT OF APPEAL OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA In the matter of an application under and in terms of Article 140 of the Constitution for a mandate in the nature of a Writ of Mandamus of the Democratic Socialist Republic of Sri Lanka.

Mohamed Jaffer Mohamed Yoosuf alias Mohamed Yoosuf Mohamed Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Nisha Garments”

at No. 12 ‰, Biyagama Road, Peliyagoda.

Petitioner C.A. (Writ) Application No: 0102/2014 Vs.

Mallika Samarasekera, Commissioner-General of Inland Revenue, Department of Inland Revenue, Sir Chittampalam A. Gardiner Mawatha, Colombo 2.

Respondent AND THEREAFTER Mohamed Jaffer Mohamed Yoosuf alias Mohamed Yoosuf Mohamed Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Nisha Garments”

at No. 12 ‰, Biyagama Road, Peliyagoda.

Petitioner Vs.

Kalyani Dahanayake, Commissioner-General of Inland Revenue, Department of Inland Revenue, Sir Chittampalam A. Gardiner Mawatha, Colombo 2.

Respondent AND THEREAFTER Mohamed Jaffer Mohamed Yoosuf alias Mohamed Yoosuf Mohamed Jaffer, No. 43/C, Allen Aven