Ukwatte vs. Deputy Provincial Commissioner of Revenue and Others – sllr 2019 volume 2 page 140

In the case between UKWATTE (Chairman of Three Coins Company (Pvt) Limited) and the Deputy Provincial Commissioner of Revenue and Others, the court addressed whether a director (the appellant) could be deemed a “defaulter” and made liable under section 89(1) of the Financial Statute of the Western Province despite the certificate naming only the respondent company as the defaulter. The dispute centered on the imposition of fines and imprisonment for company officers who were not expressly summoned under the statute. It was determined that both statutory interpretation and previous authorities support imposing liability on principal officers of a defaulting company. The appeal was dismissed, affirming that the statutory framework enables penalties to attach to directors and other principal