Sangapala v. Urban Council, Gampaha and Others – sllr 1990 volume 2 page 289

In the case between Sangapala (trader at No. 11, Main Street, Gampaha) and the Urban Council, Gampaha and others, the court addressed the extent of statutory authority under Section 165A of the Urban Councils Ordinance relating to the imposition and levy of trade taxes. It was held that the Urban Council possessed the legal power to classify trades for separate taxation without requiring additional ministerial approval or by-law enactment, provided total taxation did not exceed Rs. 1,000 per annum per premises. While the Council’s classification of trade and imposition of taxes across multiple categories was found lawful, the cumulative effect resulting in taxes exceeding the statutory cap was held ultra vires. The court relied on statutory interpretation and established the doctrine of se