A.T. Ariyapala and others The Deputy Commissioner, Betting and Gaming Levy, Department of Inland Revenue and others – CA 210/2014-2018

In the case between A.T. Ariyapala and Atlantic Club (Plaintiffs/Petitioners) and the Deputy Commissioner, Betting and Gaming Levy, Department of Inland Revenue, the Commissioner General, Department of Inland Revenue, and the Hon. Attorney General (Defendants/Respondents), the court addressed the issue of whether the Petitioners’ application for registration under the Betting and Gaming Levy (Amendment) Act No. 19 of 2013 was filed within the time period stipulated by the Act. It was held that the relevant statutory deadline was five months from January 1, 2013, the operational date of the Act, as established by the controlling Sinhala text, not the date of certification. The application was deemed out of time. The principle reaffirmed is that statutory deadlines must be strictly complied