Sudath De Silva vs Deputy Commissioner of Provincial Revenue, Southern Province – sllr 2019 volume 3 page 540

In the case between Sudath De Silva (Plaintiff) and Deputy Commissioner of Provincial Revenue, Southern Province (Defendant), the court addressed the constitutional validity of the Southern Provincial Council’s authority to levy Turnover Tax on the sale of National Lotteries, whether the dismissal of a writ application on the ground of delay was justified amidst issues of jurisdiction, and the ultra vires status of the Certificate of Tax in Default issued by the Provincial Revenue Commissioner. It was held that the Southern Provincial Council lacked constitutional authority to impose Turnover Tax on National Lotteries, as such powers are outside its legislative competence and fall within the Reserved List under the Thirteenth Amendment to the Constitution. The findings established that a w