Piramal Glass (Ceylon) PLC v. Commissioner General of Labour, Asst. Commissioner of Labour, and B. K. Wimalasiri – CA WRIT/74/2019-2020

In the case between Piramal Glass (Ceylon) PLC and A. Wimalaweera, Commissioner General of Labour, D. M. Hewawithana, Assistant Commissioner of Labour, and B. K. Wimalasiri, the court addressed the issue of whether gratuity payments under the Payment of Gratuity Act No. 12 of 1983 could be imposed on the Sri Lankan employer for the period during which the employee was employed by its affiliate in the United States following a purported transfer. It was held that such liability does not extend to periods of service rendered under a distinct employment contract with a separate legal entity abroad, reaffirming the principle of separate corporate personality and the limitations of the “lifting the corporate veil” doctrine. This decision relied on authorities such as Salomon v. Salomon and Adam