Master Wovenlanka (Private) Limited v. Urban Council Katunayake – Seeduwa – C A WRIT APPLICATION NO. 320/2015-2015

In the matter between Master Wovenlanka (Private) Limited (formerly Brilliant Master Lanka Label (Private) Limited) and the Urban Council Katunayake-Seeduwa, along with associated public officers, the court examined whether the respondents lawfully reassessed the annual value of the petitioner’s property, resulting in a significant rate escalation and subsequent seizure notice. It was held that the reassessments and consequential actions were ultra vires and unlawful, emphasizing that statutory authority—specifically a direction from the Minister or the relevant Provincial Minister as required by the Urban Councils Ordinance—must be strictly followed in such matters. This determination relied on an analysis of the Urban Councils Ordinance, related legislative amendments, and the absence of