Dr. Abeysinghe v. Gunawardena, Commissioner of Inland Revenue and Others – sllr 1996 volume 2 page 336

In the case between Dr. Abeysinge and the Commissioner of Inland Revenue, the court addressed the issue of whether the petitioner’s failure to rebut the statutory presumption of fraud and wilful neglect in income disclosure justified the imposition of penalties under the Inland Revenue Acts. It was held that the presumption of fraud and wilful neglect operated against the petitioner in the absence of sufficient rebuttal evidence, reaffirming the principle that statutory presumptions in tax law place the onus of proof on the taxpayer once certain facts are established. Reliance was placed on relevant statutory provisions and administrative procedures, emphasizing that both the Commissioner-General and the Board of Review acted properly and within the scope of their authority. The applicatio