H.K.G.C. Mallilka Kumarihamy v. L.A. Sujatha Wijesinghe and others – CA APPLICATION NO. 981/2008-2011

In the case between H.K.G.C. Mallilka Kumarihamy and others (Petitioners) and L.A. Sujatha Wijesinghe, Divisional Secretary – Kundasale, and others (Respondents), the court addressed whether the annual lease rental for state land blocks allocated to the Petitioners should be based on the original 1993 valuation (P5) or on a subsequent valuation (P19) that purported to represent 1993 values adjusted for housing purposes. The court held that the P19 valuation, specific to the subdivided housing blocks as of 1993, was the appropriate basis for lease calculation. This determination reaffirmed the principle that the relevant purpose and use of land govern the applicable valuation in state land leasing. Reliance was placed on the distinct functions and timing of the valuations. It was emphasized