Ceylon Hospitals PLC Vs. Ivan Dissanayake – CA WRIT APPLICATION NO:377/2017-2018

In the case between Ceylon Hospitals PLC and Ivan Dissanayake (Commissioner General of Inland Revenue), the court addressed the issue of the acceptance of delayed appeals under the Inland Revenue Act No. 10 of 2006 and the applications for writs of Certiorari and Mandamus under Article 140 of the Sri Lankan Constitution. It was determined that the Commissioner General agreed to accept the delayed appeals as per the relevant legal provision, satisfying the Petitioner’s main request. An agreement was further reached that the statutory two-year period under Section 165(14) for concluding the appeals would begin from the date the appeals were received, specifically 01.02.2018. Based on counsel’s satisfaction with these developments, the court allowed the applications to be withdrawn and ordere