Ceylon Electricity Board vs Colombo Municipal Council – CALA 209/2005-2013

In the case between Ceylon Electricity Board and Colombo Municipal Council, the court addressed the validity and lawfulness of a municipal rate assessment imposed for the year 1991. It was determined that the admissibility of documentary evidence relating to comparable property assessments, within the framework of Section 236(2) of the Municipal Councils Ordinance, was procedurally correct, and the assessment’s lawfulness required objective judicial scrutiny. The findings established that the party challenging an assessment bears the onus to prove excessiveness or illegality, and methods used in property valuation must adhere to recognized legal standards, not arbitrary discretion. The decision drew upon previous orders permitting evidence connected to the original objection and reinforced