Emaliyana Perera v. People’s Bank Land Redemption Department and Others – sllr 1987 volume 1 page 181

In the case between Emaliyana Perera (Plaintiff/Appellant) and People’s Bank Land Redemption Department and others (Defendants/Respondents), the court addressed whether the People’s Bank could acquire land designated as “undivided” under section 71(1) of the Finance Act No. 11 of 1963 (as amended), and whether related facts such as physical possession by a claimant and lack of consent amongst co-owners affected its authority. It was determined that the Bank’s refusal to acquire the disputed land—based on its status as undivided and the claimant’s possession of a balance portion—was an administrative decision not subject to judicial review. The holding reaffirmed the principle that statutory administrative decisions under the Finance Act are final and not open to interference by the courts,