Rohde Nielson A/S vs Mrs.S.M.Wickramaarrachi – 467/2008-2013

In the case between Rohde Nielson A/S (Denmark) and Mrs. S.M. Wickramaarrachi, Mr. T.M.J.N. Bandara, Mr. J.M. Jayawardena, and The Commissioner General of Inland Revenue (Sri Lanka), the court addressed whether the application by Rohde Nielson A/S should proceed in the Court of Appeal or be withdrawn, given the petitioner’s simultaneous recourse to the Tax Appeals Commission. It was held that, upon the petitioner’s request and notification of referral to the Tax Appeals Commission, the application before the Court of Appeal be withdrawn and the case dismissed with no order as to costs. This decision reaffirmed the principle that once a petitioner opts for an alternative forum for the same relief, parallel litigation is not entertained. The court’s ruling underscores the importance of proce