Gunaratne and Another v. Commissioner of Excise – sllr 1987 volume 1 page 284

In Gunarathne and Another v. Commissioner of Excise, the court considered whether an excise officer’s failure to report detection of excess arrack, together with the method of measuring the quantity found, constituted an offense under the Excise Ordinance. The central issue involved the prosecution’s burden to prove possession of arrack in excess of the legally permitted limit, specifically whether the evidence based on the use of bottles as measurement was sufficient to sustain a conviction. It was determined that the prosecution failed to provide satisfactory evidence establishing that the volume exceeded 1/3 of an imperial gallon, as the measurement of arrack by bottles was not a standard or reliable metric. Reference was made to Paulickpulle v. Pedrick and relevant provisions of the Ex