UKWATTE

Vs.

DEPUTY PROVINCIAL COMMISSIONER OF REVENUE AND OTHERS

COURT OF APPEAL
WICKREMASINGHE, J.
J. DE SILVA, J.
CA/PHC/45/2009
HC COLOMBO REV/80/2007
MC COLOMBO 72700/5
JANUARY 9, 2019

Turnover tax-Financial Statute of the Western Province, No. 6 of 1990, sections 21(1), 85(3) and 89-Income Tax Ordinance, sections 62 and 81-lnland Revenue Act, No. 4 of 1963, sections 90(1) and 106- "Defaulter" for the purposes of turnover tax-Liability of principal officers of the company when there is a tax default by the company

A certificate under section 89 of the Financial Statute of the Western Province had been filed in the Magistrate's Court against the respondent company for the recovery of turnover tax. The appellant, who was the Chairman of the respondent company, filed an affidavit objecting to the same. At the conclusion of the inquiry, the Magistrate's Court made an order directing the respondent company to pay the tax in default, and in the event that the respondent company failed to do so, the same was to be recovered from the appellant as a fine with a sentence of 12 months rigorous imprisonment to be imposed in default.

The argument before the Court