Wakkumbura v. Nandawathie – sllr 1998 volume 2 page 154

In the case between Wakkumbura (appellant) and Nandawathie (respondent, tenant), the court addressed whether the business premises in dispute qualified as “excepted premises” under Regulation 3 of the Rent Act, No. 7 of 1972. It was held that the absence of substantial physical alterations meant that the original 1970 assessment, which classified the premises as business premises, continued to govern, and the 1983 consolidated assessment did not create a new premises. This reaffirmed the principle that a change in assessment value alone, without evidence of significant structural change, does not alter the legal character of the premises under the Rent Act. The decision relied on statutory interpretation of the Rent Act and underscored that only material alterations may give rise to a new