C.W. Mackie & Co., Ltd. v. Hugh Molagoda, Commissioner-General of Inland Revenue and Others – sllr 1986 volume 1 page 300

In the case between C.W. Mackie & Co., Ltd. and Hugh Molagoda, Commissioner-General of Inland Revenue, the court addressed whether an order by the Minister of Finance and Planning, which rendered certain items excepted for Business Turnover Tax purposes, operated retrospectively, and whether the refusal to refund such taxes constituted unlawful discrimination under Article 12(1) of the Constitution. It was held that the Minister’s order was not retrospective, and the tax, once lawfully levied, could not be refunded by the Commissioner-General. The petitioner’s allegation of discrimination was dismissed, as constitutional guarantees require lawful acts and the refusal did not amount to unequal treatment. The claim for a refund or setoff was rejected, reaffirming that statutory and constitut