Goldi Sands Hotels (Private) Limited vs U.P.G. Udadeniya – CA WRIT APPLICATION NO: 20/2010-2012

In the case between Goldi Sands Hotels (Private) Limited and U.P.G. Udadeniya, Provincial Commissioner of Revenue, D.A.S. Dadigama, Deputy Commissioner of Revenue, and T.H.D. Padmasiri, Assessor—representatives of the Western Provincial Council’s Provincial Department of Revenue—the court addressed a writ application concerning steps taken by the revenue authorities in relation to letters P12 and P14. It was determined that, following an undertaking by the respondents through the Deputy Solicitor General that no further action would be taken based on the disputed correspondence, the application proceedings would be terminated. The principle reaffirmed is that where respondents undertake not to proceed with the actions being challenged and provide a formal assurance to the court, the need f