Rivi Ras Hotels (Private) Limited vs U.P.G. Udadeniya – CA WRIT NO: 14/2010-2012

In the case between Rivi Ras Hotels (Private) Limited and U.P.G. Udadeniya (Provincial Commissioner of Revenue, Western Provincial Council) and others, the court addressed the issue of the petitioner’s challenge to specific actions and correspondence (letters P12, P13, P14, and P16), associated with revenue assessment or collection by the provincial authorities. It was determined that the respondents, through their legal representative, provided an undertaking not to proceed further in respect of the disputed letters. Consequently, the proceedings initiated by the petitioner were terminated by the court. The principle reaffirmed is that when the impugned administrative action is withdrawn or no longer in force by virtue of an official undertaking before the court, judicial intervention bec