Seneviratne v. District Development Council Colombo – sllr 1988 volume 1 page 356

In the case between Seneviratne and the District Development Council, Colombo, the court addressed whether an action seeking rectification of an erroneous description in the Assessment Register was filed in compliance with statutory time limits and procedural requirements under the Rating and Valuation Ordinance. It was held that each annual assessment operates independently and that failure to object in previous years does not preclude a challenge in a subsequent assessment year. The court further determined that the action had been properly filed, as the relevant procedural steps and notice requirements were satisfied. The decision was grounded on the construction of sections 27, 35, and 218 of the Ordinance, reaffirming the principle that statutory opportunity for objection is renewed w