Rajakaruna v. De Mel, R.J. Minister of Finance and Others – sllr 1985 volume 1 page 391

In the case between Rajakaruna (Plaintiff) and R. J. De Mel, Minister of Finance; People’s Bank; and the heir to Arnolis Appuhamy (Defendants), the court addressed the legality of the People’s Bank’s determination made under s. 71(2)(c) of the Finance Act. It was held that a determination based on assessable/taxable income, as opposed to the required statutory income, constituted a jurisdictional error and rendered the decision a nullity. The principle reaffirmed is that strict compliance with statutory requirements is necessary for a tribunal’s jurisdiction; deviation on essential statutory points undermines the validity of administrative acts. Reliance was placed on relevant statutes and legal precedents, highlighting that mere delay in seeking judicial review does not preclude such reli