Kotalawela v. Lanka Tyrelands Company (Pvt) Ltd and Others – sllr 2001 volume 3 page 277

In the case between KOTALAWELA (Appellant) and LANKA TYRELANDS COMPANY (PVT) LTD and others (Respondents), the court addressed whether the verifying affidavit in a winding up petition must be served on the respondent company and whether the stamping requirements were fulfilled by the presence of a ‘class’ stamp. The court held that service of the verifying affidavit is not required under the Companies Winding Up Rules and that a ‘class’ stamp satisfies the requirements of the Stamp Duty Act, reaffirming the principle that statutory requirements for service and stamping must be interpreted strictly in accordance with the governing regulations. This decision relied on the Companies Act, Companies Winding Up Rules 1939, and the Stamp Duty Act, emphasizing that technical objections on service