Notices

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​

Dr Sobhitha Rajakaruna J. – It was determined that DGH Matara and New DGH Kamburugamuwa function as a single administrative unit, and therefore are not distinct institutions for the purpose of annual transfers. The evidence, including General Circular No. 01‑46/2017, demonstrated a unified identification scheme, negating any legitimate expectation of separate treatment. No proof was found of arbitrariness, excess of jurisdiction, or violation of natural justice. Consequently, the petitioner’s claim that her fundamental rights under Article 12(1) were breached was dismissed.

SC FR 171/2024Lasantha Ganewatte v Dr. Asela Gunawardena, Director General of Health Services and others

Res judicata – Same cause of action precludes new claim. Constructive trust – Must be pleaded, not inferred from fraud. Burden of proof – Plaintiff must prove title. Whether the Plaintiff is entitled to a declaration of title, ejectment of the Defendant and damages for wrongful possession. Whether Deeds were void because the Defendant’s signatures were fraudulently obtained on blank papers without valuable consideration or justa causa.

SC Appeal 16/2011 Daya Somawathie Lokuge vs A.M. Hilda Enid Perera (Deceased) and others