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 mandates in the nature of a Writ of Mandamus of the Democratic Socialist Republic of Sri Lanka.

Mohamed Saukath Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Jaffer Sons Garments” at No. 549 1/1, Kandy Road, Kelaniya.

Petitioner C.A. (Writ) Application No: 0101/2014 Vs.

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

Respondent AND THEREAFTER Mohamed Saukath Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Jaffer Sons Garments” at No. 549 1/1, Kandy Road, Kelaniya.

Petitioner Vs.

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

Respondent AND THEREAFTER Mohamed Saukath Jaffer, No. 43/C, Allen Avenue, Dehiwela and carrying on business as a sole proprietor under the name and style of “Jaffer Sons Garments” at No. 549