K.H. Dayananda vs Ceylon Electricity Board – SC APPEAL 118/2013-2020

Brief
In the case between K.H. Dayananda, Revenue Inspector of the Dehiwala – Mt. Lavinia Municipal Council, and the Ceylon Electricity Board, the court addressed whether premises used by the appellant qualify as “trade” under section 247B of the Municipal Councils Ordinance and its Sinhala equivalent, thus determining liability for Trade Tax and Service Charges. It was held that the statutory language in both Sinhala and English reveals no discrepancy, affirming that the premises do fall within the ambit of section 247B for tax purposes. The ruling clarified the legal interpretation of “කර්මාන්තය” and “trade,” and determined that both administrative and commercial uses at the premises established liability. This outcome relied on principles of statutory interpretation, particularly reconc