Tarachand v. Municipal Council of Colombo – sllr 1980 volume 2 page 264

In the case between Tarachand (plaintiff) and the Municipal Council of Colombo (defendant), the court addressed the issue of compliance with the statutory requirement to serve individual notice under section 235(3) of the Municipal Council Ordinance prior to reassessing property rates. It was held that failure by the Municipal Council to serve proper notice to the occupier invalidated the assessment, and participation by the plaintiff in the inquiry did not amount to a waiver of the right to notice or the right to object. The principle that statutory requirements for notice are mandatory and cannot be dispensed with through implied waiver was reaffirmed. This decision relied on relevant statutory provisions and authority, including Don Gerald v Fonseka, Rajakaruna v de Silva, and Ridge v B