CEYLON ELECTRICITY BOARD

CEYLON ELECTRICITY BOARD

VS.

REVENUE INSPECTOR, DEHIWALA·MOUNT LAVINIA MUNICIPAL COUNCIL

SUPREME COURT
JAYAWARDENA, J.
FERNANDO, J.
THURAIRAJA, J.
SC/APPEAL/118/2013
SC/SPL/LA/64/2013
HCMCA 106/2010
MC MT. LAVINIA 4190/S/09
JUNE 7, 2019

Held :

1. At the time section 247B was introduced by Act No. 42 of 1979, according to Article 23(1) of the Constitution, in the event of inconsistency between the Sinhala and English texts of a statute, the text in the Sinhala language shall prevail.

Cases referred to :

1. Ceylon Electricity Board v. A.D.A Wijesuriya (SC Minutes of 05.11.2011)

2. Crest Gems Ltd v. The Colombo Municipal Council [2003) 1 Sri LR370

APPEAL from the Judgment of the High Court of Colombo.

Uditha Egalahewa, P.C., with Ranga Dayananda for the Defaulter-Appellant-Appellant.

W. Dayaratne, P.C., with R. Jayawardena for the Complainant-Respondent-Respondent.

cur. adv. vult.

September 17, 2020

JAYAWARDENA, J.

Facts of the case

This is an appeal to have the judgment of the High Court of Western Province holden in Colombo (hereinafter referred to as the "High Court") affirming the judgment of the Magistrate's Court ordering to pay the Trade Tax and Service Charge imposed on the appellant set aside.

The complainant-respondent-respondent (hereinafter referred to as the "complainant") is the Revenue Inspector of the Dehiwala- Mt. Lavinia Municipal Council. The defaulter-appellant-appellant (hereinafter referred to as the "appellant") is the Ceylon Electricity Board.

The complainant had instituted proceedings against the appellant in the Magistrate's Court of Mt. Lavinia in terms of section 136(1)(b) of the Code of Criminal Procedure, No. 15 of 1979 (as amended), by filing a written report.

In the said report, the complainant had stated that the appellant had failed to pay Rupees five thousand seven hundred and fifty (Rs.5,750) as the annual Trade Tax and Rupees two thousand five hundred (Rs.2,500) as Service Charge for the year 2008 for using the premises for commercial purposes situated within the administrative limits of the Municipal Council in terms of section 247B of the Municipal Councils Ordinance No. 29 of 1947 as amended by the Municipal Councils (Amendment) Act No. 42 of 1979 (hereinafter referred to as "Municipal Councils Ordinance").

Upon the receipt of summons, the appellant had appeared in the Magistrate's Court and raised the objection that section 247B of the Municipal Councils Ordinance was applicable only for premises carrying on a trade and that the appellant was only using the premises under reference as a Regional Engineer's Office. The appellant had stated that in the circumstances, it is not liable to pay a Trade Tax and prayed to be discharged from the aforesaid proceedings.

Responding to the said objections, the complainant had stated that the appellant was using the premises under reference to conduct "trading activities". The complainant had also stated that the appellant had paid the Trade Tax and Service Charge for the said premises until the year 2007 without any objection.

Having heard the parties, the learned Magistrate had overruled the said objections raised by the appellant and had delivered a judgment directing the appellant to pay a sum of Rupees five thousand seven hundred and fifty (Rs.5,750) as Trade Tax and Rupees two thousand five hundred (Rs.2,500) as Service Charge and ordered the same to be recovered as a fine in terms of section 247B (4) of the Municipal Councils Ordinance.

The appellant had deposited the aforesaid total sum of Rupees eight thousand two hundred and fifty (Rs.8,250) at the Magistrate's Court of Mt. Lavinia but had filed an appeal in the High Court to have the said judgment set aside, inter alia, on the following grounds:

(a) the (judgment) of the learned Magistrate was contrary to law.

(b) the learned Magistrate failed to analyse and interpret section 247B of the said Ordinan

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