Pathmaraj vs. Gunaratnam et al. – CALA 29/2006-2012
In the case between G.R. Pathmaraj (Executor-Petitioner) and K. Gunaratnam & Others (Respondents), the court addressed the issue of whether the inventory and final account filed by the executor in a testamentary proceeding should include assets located outside Sri Lanka, contrary to prior court orders. It was held that Sri Lankan courts lack jurisdiction over foreign assets in the administration of a deceased’s estate and that persistent non-compliance with court directives and statutory requirements by the executor justified the rejection of his filings. This principle reaffirmed that assets located outside the jurisdiction cannot be included in a Sri Lankan testamentary proceeding. The decision relied on the Civil Procedure Code and the Judicature Act, emphasizing the necessity of strict

