Suresh Francis De Silva et al. v. Commissioner-General of Inland Revenue – CA-TAX 05/2015-2023

In the case between Otter Aquatic Club (including its officials—the President, General Secretary, and Treasurer) and the Commissioner-General of Inland Revenue, the court addressed whether the Secretary to the Tax Appeals Commission possessed lawful authority to reject the plaintiff’s appeal for re-listing without a hearing, and whether such action contravened statutory mandates and principles of natural justice. It was held that the Secretary’s refusal to list the appeal constituted an excess of authority and deprived the appellant of the right to be heard, thereby violating statutory requirements under the Tax Appeals Commission Act and principles of procedural fairness. The holding emphasized that it is the Commission, not its Secretary, vested with the authority to determine the validi