Destine Plastic (Pvt) Ltd vs The Commissioner General – CA WRIT NO: 06/2014-2014

In the case between Destine Plastic (Pvt) Ltd. and the Department of Inland Revenue officials (including the Commissioner General and Deputy Commissioners) and the Hon. Attorney General, the court addressed the issue of a writ application concerning tax administrative actions. The court held that, upon the petitioner’s request, the application was withdrawn with liberty to re-file and dismissed the current application without costs. This action reaffirmed the procedural principle that withdrawal of an application may be allowed upon counsel’s request, with the right to initiate new proceedings left intact. No adjudication on substantive matters was made, and the decision was limited to procedural disposition.

Anil Goonerathne J. — It was determined that, following the petitioner’s counse