Vasana Trading Lanka (Pvt) Ltd. vs Minister of Finance and Planning and Others – sllr 2005 volume 2 page 290

The case between Vasana Trading Lanka (Pvt) Ltd. and the Minister of Finance and Planning and Others addressed the validity and retroactive application of orders issued under the Customs Ordinance and Excise Duty (Special Provisions) Act, specifically regarding the commencement date of such orders through Gazette notification. It was held that orders altering depreciation rates and excise duty on imported used motor vehicles come into effect only upon publication in the Gazette and cannot operate retroactively. The court reaffirmed the principle that legislative provisions must be strictly construed regarding the commencement of statutory orders, emphasizing that orders under Article 10 of Schedule “E” of the Customs (Amendment) Act, No. 2 of 2003 and Section 3 of the Excise Duty (Special