IN THE COURT OF APPEAL OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA In the matter of an appeal by way of Stated Case on a question of law for the opinion of the Court of Appeal under and in terms of Section 11A of the Tax Appeals Commission Act, No. 23 of 2011 (as amended).

Commissioner General of Inland Revenue, Department of Inland Revenue, Sir Chittampalam A, Gardiner Mawatha, Colombo 02.

APPELLANT CA No. CA/TAX/0043/2014 Tax Appeals Commission No. TAC/OLD/IT/001 v.

John Keells Holding PLC, No. 117, Sir Chittampalam A. Gardiner Mawatha, Colombo 02.

RESPONDENT BEFORE : Dr. Ruwan Fernando J. &

M. Sampath K. B. Wijeratne J.

COUNSEL : M. Goonathilake, P.C., ASG, with H.

Opatha, SC, for the Appellant.

Maithrie Wickramasinghe, P.C. with Rakitha Jayatunga for the Respondent.

WRITTEN SUBMISSIONS : 15.12.2022 (by the Appellant)

01.12.2022 (by the Respondent)

ARGUED ON : 09.05.2022 & 19.07.2022 DECIDED ON : 25.05.2023 M. Sampath K. B. Wijeratne J.

Introduction When the Respondent’s appeal was taken up for hearing, the TAC, on its own accord considered the issue as to whether the TAC could make a determination on an appeal in the absence of a determination made by the CGIR. It is apparent from th