Managing Director, Polhena Reef Garden Hotel vs Revenue Inspector, Urban Council, Matara – sllr 2004 volume 1 page 362

In the case between Managing Director, Polhena Reef Garden Hotel and Revenue Inspector, Urban Council, Matara, the court addressed the issues of whether non-payment of a hotel licence fee under the Urban Councils Ordinance constitutes an offence, and whether operating a hotel without a licence amounts to a continuing offence. It was held that failure to pay the licence fee does not create an offence, while operating a hotel without a licence is a continuing offence that allows prosecution within six months from its commission. The principle reaffirmed is that criminal liability for licence-related offences under the Urban Councils Ordinance attaches only to certain conduct, and factual evidence is required to determine proper party responsibility. The matter was remitted for further trial