Sajin De Vas Gunawardena vs The Commissioner General of Inland Revenue et al. – CA WRIT 346-23-2024

In the case between Sajin De Vas Gunawardena (Plaintiff) and the Commissioner General of Inland Revenue and certain respondent officials (Defendants), the court addressed the issue of the legality of tax assessments and administrative decisions made by the Inland Revenue Department. It was held that the contested assessments and determinations—identified as P6, P7, P8, P9, and P10—were neither ultra vires nor made in violation of natural justice. The principle reaffirmed was that an applicant must substantiate claims of procedural impropriety or legal error to warrant court intervention. The decision relied on a review of statutory provisions governing tax administration and relevant precedents addressing jurisdictional limits and administrative fairness, emphasizing that administrative bo