Ceylon Oxygen Ltd. vs Biyagama Pradeshiya Sabhawa and Others – sllr 2008 volume 2 page 245

In CEYLON OXYGEN LTD. v. BIYAGAMA PRADESHIYA SABHAWA and Others, the court addressed the classification of plant, machinery, and fixtures as either movable or immovable property for tax assessment under the Pradeshiya Sabha Act, and the statutory validity of seizing a bowser with liquid nitrogen for non-payment of tax. It was determined that objections to administrative decisions must be raised in the original petition or are otherwise precluded; disputed factual questions such as the movable/immovable nature of the property fall outside the scope of judicial review and must be determined by the District Court. The seizure of the bowser was found ultra vires, as the warrant granted only general powers and not specific authority required under Section 160 of the Act. The decision was based