Selliah (Excise Inspector) vs De Silva

Selliah (Excise Inspector) vs De Silva nlr vol 49 page 45 [49 NLR 45] – In the case between Selliah (Excise Inspector), Appellant, and De Silva, Respondent, the court addressed the interpretation of proviso (d) of Section 17 of the Excise Ordinance (Cap. 12) concerning wh