Nandawathie v. Rajakaruna and Others – sllr 1986 volume 1 page 283

In the case between Nandawathie (3rd respondent-appellant) and Rajakaruna, the Minister of Finance, the People’s Bank, and others, the court addressed the validity of a statutory income determination under Section 71(2)(c) of the Finance Act and the consequent legality of a land acquisition and vesting order. It was held that the evidentiary certificate relied upon by the People’s Bank when making its determination was not the same document presented at the statutory inquiry, raising a significant evidentiary discrepancy. The assessment established that the appellant’s average statutory income for the relevant years (1972/73, 1973/74, and 1974/75) was below the Rs. 10,000 threshold required by the Act. Accordingly, the vesting order based on the Bank’s finding was determined to be without