Sri Lanka Telecom PLC vs A.L.A.A. Siriwardena and others – CA WRIT NO.269/10-2013

In the case between Sri Lanka Telecom PLC and the Galle Municipal Council, the court addressed the issue of whether the Municipal Council could impose multiple taxes and trade licence fees for various business activities conducted by Sri Lanka Telecom PLC on a single premises, in excess of the limit specified in Section 247B of the Municipal Council Ordinance. It was held that the Council’s imposition of trade license taxes was not ultra vires or unlawful, reaffirming the principle that the nature of “business” and whether separate activities constitute distinct “trades” is a question of fact, not resolvable purely as a legal issue. The decision relied on a construction of Section 247B, consideration of Section 247C, and the factual circumstances, emphasizing that statutory caps must be in