Ceylon Hospitals PLC v. Ivan Dissanayake – NO:378/2017-2017

In the case between Ceylon Hospitals PLC and Ivan Dissanayake, Commissioner General of Inland Revenue, the court addressed the admissibility and timing of delayed tax appeals under the Inland Revenue Act No. 10 of 2006. It was held that, upon the Commissioner General’s acceptance of the petitioner’s delayed appeals, the two-year period prescribed by Section 165(14) for concluding such appeals should be calculated from the date of acceptance, as mutually agreed by the parties. The principles under Section 165(1) Proviso and Section 165(14) of the Inland Revenue Act were central to the decision, clarifying procedural certainty for delayed appeals and maintaining fairness in the administration of tax law.

P. Padman Surasena J. — It was determined that, as the Commissioner General of Inland