Commissioner General of Inland Revenue v. Dr. S.S.L Perera – CA TAX/0003/2017-2023

In the case between the Commissioner General of Inland Revenue, Department of Inland Revenue (Appellant) and Dr. S.S.L Perera (Respondent), the court addressed the issue of whether the Court of Appeal possesses jurisdiction to decide a case stated in the absence of a Tax Appeals Commission (TAC) determination on assessment, and the proper interpretation of Section 11A(6) of the TAC Act regarding the court’s powers. It was held that the Court of Appeal has jurisdiction to determine stated questions of law and may remit the matter to the TAC with its opinion if required, even without a specific determination by the TAC. The judgment reaffirmed the principle that the appellate court’s authority is not confined solely to the quantum of assessment but extends to issues of law arising from the p