W. M. Mendis and Co., Ltd. v. Commissioner General of Excise – sllr 2002 volume 3 page 305

The case between W. M. Mendis and Co., Ltd. and the Commissioner-General of Excise addressed whether section 21 (F) of the Excise Notification imposes a mandatory public duty on the Commissioner-General of Excise to enforce compliance with labeling requirements for liquor products, especially concerning age indications. It was held that the section creates a binding obligation requiring enforcement, reaffirming the legal principle that statutory provisions with mandatory language, such as “shall,” must be observed until amended by the legislature. The decision relied on principles of statutory interpretation and relevant precedents, emphasizing that administrative agencies must act in accordance with the law as currently written. The writ of mandamus was issued, compelling the respondent t