Provincial legislative competence -Council may tax within devolved powers. Mineral definition -Edible salt qualifies as a mineral statutorily. License prerequisite -Tax liability independent of mining licence.

M. Sampath K. B. Wijeratne J. – It was determined that the Southern Provincial Council possessed legislative competence under the 13th Amendment to impose a mineral tax on edible salt. The literal rule of interpretation was applied to the Mines and Minerals Act, concluding that ‘salt’ falls within the definition of a mineral. It was held that the requirement of a mining licence is not a condition for tax liability, and tax may be imposed irrespective of the legality of the activity. Accordingly, the tax levy was found lawful, the appeal dismissed with costs.

SC APP 147/2018Lanka Salt Limited vs Indrani Seneviratne and others​