Lanka Salt Limited v. Indrani Seneviratne, Provincial Commissioner of Revenue – CA PHC 161/2009-2016

In the case between Lanka Salt Limited and Indrani Seneviratne, Provincial Commissioner of Revenue, Provincial Revenue Department, Galle, the court addressed whether the manufacture of salt constitutes “mining” under the Mines and Minerals Act and whether the Appellant is liable to pay mineral tax imposed under that Act. It was held that salt is explicitly defined as a “mineral” within the meaning of Section 70 of the Mines and Minerals Act, making the Provincial Council justified in its imposition of mineral tax on salt production. The proceedings established that the Appellant, through prior conduct and communications, was estopped from denying liability. The principle reaffirmed by the court is that statutory definitions and prior conduct determining liability prevail, and writ jurisdic