Crown vs. District Judge of Kurunegala – clr volume 2 page 002

In a case between the near relative of minors Richard and James (Applicant) and the Crown (represented by the Acting Solicitor-General), the court addressed the issue of whether guardianship proceedings under Chapter XL of the Civil Procedure Code are subject to stamp duty as imposed by section 373 of the Code and the Stamp Ordinance of 1890, or whether such proceedings fall within a pre-existing exemption. It was held that guardianship proceedings, which do not necessarily involve a pecuniary claim, are not subject to stamp duty where the statutory language fails to impose such a charge clearly and unequivocally. The judgment reaffirmed the principle that any statute or ordinance imposing a pecuniary burden must use explicit and unambiguous language. This decision emphasized the necessity