Tea Tang Ltd. v Kolonnawa Urban Council – sllr 2008 volume 1 page 363

The case between TEA TANG LTD. and KOLONNAWA URBAN COUNCIL addressed whether an Urban Council is permitted to impose and levy rates on the annual value of immovable property without the Minister’s prior approval when the levied rate remains unchanged from the preceding year, and whether judicial review can be invoked to challenge such assessment on the basis of correctness rather than legality. The application for writ of certiorari was dismissed, reconfirming that Ministerial approval is unnecessary if the rate is unaltered, and that judicial review is limited to questions of legality. The findings reaffirmed the statutory construction of sections 160 and 166 of the Urban Councils Ordinance and relevant provisions of the Municipal Councils Ordinance, emphasizing that the existence of an a