Leisure World Water Parks (Private) Limited v. H.D. Ravindra Shiran Jayasinghe & Others – WRIT/412/2008-2022

In the case between Leisure World Water Parks (Private) Limited (Plaintiff) and H.D. Ravindra Shiran Jayasinghe, Chairman, Seethawaka Pradeshiya Sabha, and others (Defendants), the court considered the lawfulness of a certificate demanding entertainment tax under the Entertainment Tax Ordinance No. 12 of 1946. It was held that the tax certificate (P16) issued to the water park was invalid and ultra vires, since the statutory definitions of “entertainment” and “admission” did not extend to the activities provided by the petitioner. The rule was reaffirmed that taxation must be imposed only where expressly and unambiguously enacted by statute. The court drew upon principles of statutory interpretation and local and comparative authority, and emphasized that retrospective application of the t