MOHIDEEN
VS.
 COMMISSIONER GENERAL OF INLAND REVENUE (INCOME TAX STATED CASE)

COURT OF APPEAL
ANIL GOONERATNE, J.
WIJESUNDERA J.
CA 02/2007
BRA/497 - INCOME TAX
ARGUED 08, 2013

In the matter of a case stated by the Board of Review for the opinion of the Court of Appeal

Cases referred to:-

1. S. C. Special Determination No. 26/2004 (Inland Revenue, Regulation of Amnesty Bill)

2. Silva vs. Singam 71 NLR 308 at 311

3. New Portman Case - application 2367/80

4. Sangapala Vs. Urban Counsil Gampaha and others - 1990 - 2 SLR 289 at 298

Dr. Shivaji Felix for the Appellant

Suren Gnanaraj S.S.C. for the Respondent.

Cur.adv.vult.

January 16, 1013
ANIL GOONERATNE J.

This is an Income Tax stated case on the question of law where the Appellant being dissatisfied of the determination of the Board of Review dated 21.6.2006, required the Board of Review to state a case for the opinion of this court. The case stated referred 9 questions of law, and the first question of law was decided earlier by this court as a preliminary issue, and

by order of this court dated 27.8.2009, decision pronounced in favour of the Respondent Commissioner General of Inland Revenue.

It is im