Rajapaksha Gamaralalage Chathuranga Harshana vs. The Officer in Charge, Police Station, Kegalle – SC APPEAL 89/2022-2024

In the case between Officer in Charge, Police Station, Kegalle and Rajapaksha Gamaralalage Chathuranga Harshana, the court addressed whether proceedings in the Magistrate’s Court under Section 47(1) of the Excise Ordinance were lawfully instituted given the provisions of Section 52(1)(a) of the Excise Ordinance. It was held that the proceeding was not competent, as it was not initiated by a complaint or report of an excise officer as statutorily required, rendering the conviction and sentence void from the outset. The decision reaffirmed that institution of proceedings for such excise offences must strictly adhere to statutory requirements regarding the proper complainant or reporter. This ruling relied on the Udagama judgment and the statutory framework, including the Excise Amendment Act