Ceylon Electricity Board vs. Revenue Inspector, Dehiwala-Mount Lavinia Municipal Council – sllr 2020 volume 1 page 104

In the case between the Revenue Inspector of the Dehiwala–Mt. Lavinia Municipal Council (Plaintiff) and the Ceylon Electricity Board (Defendant), the court addressed the applicability of section 247B of the Municipal Councils Ordinance to the premises of the Ceylon Electricity Board. The central issue concerned whether liability for Trade Tax and Service Charges arose, given the inconsistency between the Sinhala and English texts of the statute and considering the premises’ use for both administrative and commercial purposes. It was held that the Sinhala text prevails in instances of inconsistency, and that the appellant’s premises, being used for commercial purposes, are subject to the relevant taxes and charges. The court reaffirmed the principle that statutory interpretation must adhere