Abidally Sons (Pvt) Limited vs M.D.H. Herath – CASE NO.632/2010-2013

In Abidally Sons (Pvt) Limited v. M.D.H. Herath, W.H.E. Ranasinghe, Dr. G.C.B. Wijesinghe, and the Commissioner General of Inland Revenue, the court addressed whether the Board of Review’s decision, concerning the petitioner’s capital allowance and tax exemption claims under the Inland Revenue Act for the assessment years 2002/2003 and 2003/2004, was lawfully made, particularly where the Board’s decision was signed by only two of three members. The holding determined that a decision signed by the majority of Board members constituting a lawful quorum is valid under statutory requirements, and the absence of a signature from one member does not render the decision invalid. Emphasis was placed on the sufficiency of majority signatures and quorum under the Inland Revenue Act. The request for