ACME Lanka Distillers (Pvt.) Ltd. v. Hon Ravi Karunanayake, Minister of Finance, et al. – SC F.R. APPLICATION NO. 64/2015-2015

In the consolidated applications of several petitioners (including those in S.C. (F.R.) Nos. 64/2015, 71/2015, 72/2015, and 84/2015) against the Minister of Finance, the Commissioner General of Excise, and government officials, the core issue addressed was the computation of the limitation period under Article 126 of the Constitution concerning challenges to an Excise Notification. The principal holding established that the relevant infringement for limitation purposes was triggered by the publication of the Excise Notification, not by the preceding budget speech or proposals. The authority to compute the limitation period from the first possible opportunity to obtain a copy of the Gazette was reaffirmed, citing precedents such as Siriwardena and Others Vs. Brigadier J. Rodrigo and Others.