Coral Sands Hotel (Private) Limited vs Ravi Karunanayake, MP, et al. – SC FR APPLICATION NO. 170/2015-2015

In the case between Coral Sands Hotel (Private) Limited, S.E. Goonewardena (Managing Director) and the Respondents including Ravi Karunanayake, MP (Minister of Finance), L.K.G. Gunawardena (Commissioner General of Excise), Damayanthi Paranagama (Divisional Secretary), and The Attorney General, the court addressed the legality of Excise Notification No. 974, which imposed enhanced licence fees without parliamentary confirmation. It was held that the notification was invalid as it lacked required parliamentary approval and was not properly gazetted, rendering the imposition and collection of the increased fees ultra vires the Excise Ordinance. The principle was reaffirmed that statutory powers, including those imposing financial burdens, must conform strictly to legislative mandates. Relianc