Ameeta Dilshan Moosh vs Colombo Municipal Council – CA NO. 473/2010-2014

In the case between Ameeta Dilshan Moosh and the Colombo Municipal Council, the court addressed the issue of the lawfulness and procedural propriety of assessment notices and seizure notices issued under the Municipal Council Ordinance for property rates. The court held that, given multiple opportunities for objection and hearing, and in the absence of timely pursuit of statutory remedies, the applicant was precluded from relief due to unexplained delay and procedural non-compliance. The principle reaffirmed is that writ jurisdiction will not be exercised where adequate statutory remedies have not been exhausted or where claims are barred by laches. The decision relied on relevant statutory provisions (notably sections 235 and 236 of the Municipal Council Ordinance) and established case la