D. L. Wickramanaike vs Commissioner of Stamps – clr volume 1 page 084

In the case between D. L. Wick–Ramanaiake (Appellant) and the Commissioner of Stamps (Respondent), the court addressed the issue of whether a delay in filing an appeal due to public holidays affecting postal services could excuse the late receipt of the appeal beyond the statutory ten-day deadline mandated by the Stamp Ordinance No. 3 of 1890. It was held that appeals must be lodged in the Registry within the prescribed timeframe and that postal delays caused by public holidays did not extend this statutory period. The principle reaffirmed is that statutory deadlines must be strictly observed unless expressly provided otherwise, and reliance on the post does not shift responsibility for timely filing. This decision relied on the provisions of the Stamp Ordinance and emphasized strict compl