Nanayakkara v. University of Peradeniya – sllr 1991 volume 1 page 097

In the case between Nanayakkara (Plaintiff-Appellant) and the University of Peradeniya (Defendant), the court addressed whether an affidavit filed with an application for leave to appeal is subject to stamp duty under the Stamp Duty Act No. 43 of 1982. It was held that such an affidavit, when filed in accordance with the provisions of the law, is exempt from stamp duty as per the statutory exemption in section 5(1). The underlying principle reaffirmed was that taxing statutes must be strictly construed, and that legislative exemptions must be given full effect according to their language and intent. The decision relied on statutory interpretation of the Stamp Duty Act and supporting legal precedents, establishing that the sum collected as stamp duty on the affidavit was wrongly demanded an