SUDATH DE SILVA

Vs.

DEPUTY COMMISSIONER OF PROVINCIAL REVENUE, SOUTHERN PROVINCE

COURT OF APPEAL
GOONERATNE, J.
SAMAYAWARDHENA,J.
CA/PHC/153/2011
SP/HCCA/MA/WRIT/3/2010
MC/MATARA/26330
JUNE 28, 2019

Provincial Council's power to levy Turnover Tax on sale of National Lotteries-Item 36.1 and 36.2 of the Provincial Council List-Items falling under the Reserved List-Fiscal Charter of the Southern Provincial Council, section 3(1)-Scope of Provincial Statues-Ultra vires decisions-Delay as a ground for dismissal

The appellant invoked the writ jurisdiction of the Provincial High Court of Matara seeking to quash by a writ of certiorari the Certificate of Tax in Default issued by the Commissioner of Provincial Revenue of the Southern Province to recover Turnover Tax allegedly defaulted on by the appellant for the period stated therein on the sale of lotteries of the National Lotteries Board, on the ground that the Southern Provincial Council did not have authority to levy Turnover Tax on the sale of lotteries of the National Lotteries Board. The High Court dismissed the application in limine on the ground of delay. The petitioner appealed to the Court of