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Judgment Search Results Home > Cases Phrase: income tax act Court: sri lanka supreme court Page 1 of about 10 results (0.026 seconds)

Mar 13 2012 (FN)

Namunukula Plantations Limited Vs. Minister of Lands, Govijana Mandira ...

Court : Sri Lanka Supreme Court

..... the case was one in which the principles set out in the celebrated english decision of king v the general commissioners for the purpose of the income tax acts for the district of kensington-ex-parte princess edmond de poignac (1917) 1 k.b. 486 would have applied, and the court, in ..... , dankotuwa and copled to us amongst others. please be advised that the purported notice made under section 5 of the land acquisition act by the acting minister of agriculture and lands by gazette dated 23/8/1999 is invalid in law and has no basis whatsoever for failure to ..... as specified in the schedule to the act and referred to as the "designated area", and that it was not envisaged that such development projects should be restricted or confined to the ..... distinction, and in rejecting the said premise. it appears from the preamble as well as section 3 and 13 of the southern development authority act, that the southern development authority was established for the singular objective of "co-ordinating the planning and implementation of development projects within the area ..... of any opportunity of ascertaining whether the relevant minister had in fact approved the proposed acquisition as contemplated by section 17(1) of the said act. however, learned deputy solicitor-general, who appeared for the respondents in the court of appeal, submitted that the land in question, though situated .....

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Mar 19 2009 (FN)

M. Deepthi Kumara Gunaratne and Others Vs. Dayananda Dissanayake and A ...

Court : Sri Lanka Supreme Court

..... appeal or review nugatory. thus in minister of national revenue v wrights canadian ropes ltd. (supra), which considered an appeal from an income tax assessment, the privy counsel stated that, their lordships find nothing in the language of the act or in the general law which would compel the minister to state his reasons for taking action . . . . but this does ..... peradiga sulang and several publications, which have been well received by different segments of the society including university students, academics, professionals and the rural youth. the party fund consists of income from four main sources; viz., proceeds from the sale of publications of the party, proceeds from the sale of bookmarks (under the bookmark campaign) membership fee (rs. 300/- ..... that the document attached to the application is only a proposed constitution and therefore the petitioners had not complied with the mandatory requirement, clearly specified under the parliamentary elections act. it is however interesting to note that, although the learned senior state counsel for the respondents took up the position that the petitioners had not complied with the ..... not mean that the minister by keeping silent can defeat the tax payers appeal . . . . the court is . . . always entitled to examine the facts which .....

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Oct 27 2010 (FN)

Jamaldeen Abdul Latheef and Another Vs. Abdul Majeed Mohamed Mansoor

Court : Sri Lanka Supreme Court

..... or by direction and in the presence of, the donor of the power. (emphasis added). it is noteworthy that the law of property (miscellaneous provisions) act of 1989 generally abolished the prior law which required a seal for a valid execution of a deed by an individual, and substituted for the words signed ..... photocopy was obtained, and in this case too there is no evidence to show that the power of attorney had been registered under the indian registration act, 1908. it was in these circumstances that mr. dayaratne sought to rely on the presumption in section 85 of the evidence ordinance in regard to ..... may for convenience summarized as follows:- (a) mere solemnities(as the civil law calls them), however essential they may be to give validity to an act, and to whatever extent they may have been devised with a view to better authentication and proof under the english law, have not been introduced in ceylon ..... so. there was also no evidence in regard to whether or not the aforesaid power of attorney was registered in india in terms of the indian registration act, 1908, and it is clear from the testimony of ulludu hewage karunaratne, registrar of lands, anuradhapura, that the said power of attorney was not ..... ceylon; (c) the delegation of authority to enter into a deed is a personal act; the execution of the personal delegation is a realact. the latter must, in the present case, be done in conformity with the lex loci cit ; it may be that the former is to be governed by the law of .....

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Jan 10 2011 (FN)

Gardihewa Sarath C. Fonseka Vs. Dhammika Kithulegoda and Others

Court : Sri Lanka Supreme Court

..... administrative tribunal, a small part of its functions being judicial, and was not a judicial office. dealing with a similar question in regard to powers exercised by officers administering the income tax laws in xavier v wijeyekoon (1966) 69 nlr 197, he held that the commissioner of inland revenue, in imposing a penalty for making an incorrect return, does not exercise ..... expense arising from the taxpayers fraud. in approving that decision, the privy council in ranaweera v wickramasinghe (1961) 72 nlr 553, held that although such public officers have to act judicially, they are not holders of judicial office; where the resolution of disputes by some executive officer can properly be regarded as being part of the execution of some wider ..... passed substituting the chief justice for minister of justice as being empowered to nominate the bench of the supreme court at bar. most of the other provisions of the original act were preserved which included a restricted admissibility of confessions made to police officers, statements made in the course of investigation and such other provisions and in effect struck down many ..... work the evolution of constitutional governance in sri lanka, summarizes bribery commissioner v ranasinghe in the following terms: the basic issue before the privy council was whether the bribery amendment act- which was passed by a simple majority- was constitutional and was therefore valid, in the light of articles 53 and 55 of the constitution. at pg 120 ..to that .....

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Jun 18 2009 (FN)

Mohamed Thawfeek Mukthar and Others Vs. J.i. Ratnasiri

Court : Sri Lanka Supreme Court

..... while answering the said question of law in the affirmative, the supreme court had held that in a case stated under section 78 of the income tax ordinance, the supreme court could consider the correctness of the inference drawn by the board of review as to the assessors intention, only a) if ..... different from what the respondent had computed as compensation. when the appellants claimed that the compensation should be computed in terms of the land acquisition act as the condition of the land had changed from the time it was purchased by the appellants predecessors and when the respondent had stated that ..... 1968 and the condition of the land at the time of acquisition. whilst, the respondent contended that the applicable date should be the date when act, no. 15 of 1968 came into operation, the appellants submitted that what should be taken into consideration was the date of acquisition. admittedly it ..... is that in view of the aforesaid circumstances, determination of the questions of compensation had to be made under section 7 of the land acquisition act, the material date being the date on which the section 7 notice was published in the gazette, namely 24.4.81?. it is therefore quite ..... of review and affirmed the award of compensation made by the acquiring officer based on the market value of the property as at the commencement of act, no. 15 of 1968. the appellants-respondents-appellants (hereinafter referred to as the appellants) appealed to the supreme court against the said judgment of .....

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May 08 2013 (FN)

Hewa Kankanamage Pushpa Rajani Vs. Ruhunuge Sirisena

Court : Sri Lanka Supreme Court

..... cause why the application should not be allowed. the learned magistrate has considered the evidence as a whole by both parties and having regard to the income of the respondent husband and the means and circumstances of the applicant wife and children, the magistrate has weighed them carefully. the magistrate has decided ..... such person to make a monthly allowance for the maintenance of such spouse at such monthly rate as the magistrate thinks fit, having regard to the income of such person and the means and circumstances of such spouse; provided however, that no such order shall be made if the applicant spouse is ..... give money to children of the first bed who were all adults. the evidence of the wife with regard to the husband's properties and income was corroborated by other government officials who gave evidence. the husband did not disprove or challenge her evidence even in cross examination. in her evidence ..... 09.2008 the date of the order of the magistrate with legal interest as of today and dismiss the appeal of the respondent-appellant-appellant with taxed costs. i order that this judgment be sent to the magistrate's court of mt. lavinia forthwith for enforcement of the order as provided for ..... magistrate orders the person to give details of his income, the place from where he gets the income etc. and it is prima facie proof of his income. the applicant is not called upon by way of the provisions in the act to prove the respondent's income. the applicant wife has only to get the .....

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Feb 22 2013 (FN)

Kiran Atapattu Vs. Janashakthi General Insurance Co. Ltd.,

Court : Sri Lanka Supreme Court

..... copies, interpreting "accompany" in section 31 (2) purposively and widely (as in sri lanka general workers' union v. samaranayake and nagappa chettiar v. commissioner of income tax. undoubtedly, section 31 (2) is mandatory, but not to the extent that one opportunity, and one opportunity only, will be allowed for compliance. in the present ..... contrary to public policy, considering that there was only one hearing in respect of all three claims. there is no express provision in the arbitration act of 1995 with respect to the award of costs, but it is universally accepted that any arbitral tribunal may award costs as may be appropriate, ..... by lord atkin in beresford at page 595 in the following manner: "on ordinary principles of insurance law an assured cannot by his own deliberate act cause the event upon which the assurance money is payable. the insurers have not agreed to pay on that happening." while it is clear that ..... policies had been admitted before the arbitral tribunal. there is no dispute that the application made by the appellant under section 31 of the arbitration act no. 11 of 1995 for the enforcement of the award was accompanied by copies of p1a, p1b and p1c certified by only the attorney-at ..... in paragraph 27(i) to (iv) of the petition, which are reproduce below:- (i) has the high court judge misdirected himself in law in acting on the basis that the arbitrators had wrongly applied the burden of proof of fraud as being "beyond reasonable doubt"? (ii) has the high court judge .....

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Mar 04 2009 (FN)

M. Azath S. Salley Vs. Colombo Municipal Council and Others

Court : Sri Lanka Supreme Court

..... in the year 2007 for the erection and maintenance of hoardings, gantries, cantilevers and overhead bridges. the relevant portions of these documents are re-produced below, since they indicate the income that could be generated through this process. . . . . permission for erection and maintenance of hoardings at peliyagoda abundant bridge on colombo-kandy road. this refers to the auction ..... its decision is influenced by extraneous considerations which it ought not to have taken into account, then the decision cannot stand. no matter that the statutory body may have acted in good faith; nevertheless the decision will be set aside. that is established by padfield v minister of agriculture, fisheries and food, which is a land mark in ..... nos. full gantries, 04 nos. cantilevers and advertising space of 02 nos. overhead bridges on marine drive. . . . . make payment of rupees two million eight hundred thousand + 15% vat (rs. 2,800,00.00 + 15% vat) . . . . (p9c) permission for erection and maintenance of gantries and cantilevers on w.a. silva mawatha. . . . . this is to inform you that you are the ..... highways . . . . (p9a) . . . . permission for erection and maintenance of gantries and cantilever on cotta road. . . . . make payment of rupees one million six hundred thousand + 15% vat (rs. 1,600,000.00 + 15% vat by a bank draft . . . . (p9b) permission for erection and maintenance of gantries, cantilevers and overhead bridges on marine drive. . . . . this is to inform you that you are .....

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Mar 02 2010 (FN)

Timberlake International Pvt. Ltd and Others Vs. M.P.A.U.S. Fernando, ...

Court : Sri Lanka Supreme Court

..... rcfha le,e j,ska wmhk wdodhu?, clearly shows that the word rent? in the english version is used in the sense of revenue or income accordingly, i answer questions (a) to (e) on which special leave to appeal has been granted in the affirmative, and hold that the court ..... justice holding that a charge imposed on timber based on the value of timber in terms of the crown forestry sustainability act, 1994, s.o. 1994, c. 25 is a tax. in arriving at this decision, the superior court of justice was influenced by the decision of the supreme court of ..... the conservator-general of forests. this position is buttressed by the relevant budget estimates tendered by the additional solicitor general, which specify under the non-tax revenue? category that the forest conservator is the revenue accounting officer for rent on crown forests? (vide code 20.02.10.02). the sinhala ..... as this activity amounts to clear felling of forest plantations in more than i hectare, please obtain the environmental clearance as per the national environmental act before undertaking felling.? there is no material to show whether pussellawa pltd did produce any documentary evidence as to whether block 01a of the ..... of the said plan subject to certain guidelines, which included a condition that pussellawa pltd should obtain clearance under section 21 of the national environmental act no. 47 of 1980, as subsequently amended, for such activities of the plan that may require environmental clearance, and that all clear felled areas .....

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Mar 11 2010 (FN)

Ajith Upashantha Samarasundara and Another Vs. Coats Thread Lanka (Pvt ...

Court : Sri Lanka Supreme Court

..... who was privy to confidential information. in light of the above the said clause may be justified in limiting his employment and his sources of income. however i do not think that sirimanne j intended this to be the general rule. a person is entitled to seek employment with multiple employers ..... terminated. the worker cannot be deprived of his wages during this period. this result is further desirable as it also furthers two policy objectives. it acts as an incentive for employers to dispose of such inquiries expeditiously and also offer the worker an opportunity to vindicate himself. i now turn to ..... as where a party states in so many words that he will not discharge the obligations he has undertaken, or impliedly, as whereby his own act a party disables himself from performance or makes it impossible for the other party to render performance? it was urged before us that the employee in ..... the high court err by failing to appreciate that there was no termination by the employer as contemplated by the section 31b of the industrial disputes act and that as such, no relief could be granted? (c) did the high court misdirect itself by failing to consider that the appellant, by ..... that the respondent, by entering into a contract of employment with another organization (within 14 days of the suspension of services of the appellant), had acted in breach of the aforesaid clause 16(c) of the contract of employment, going to the very foundation of the said contract and thereby, attracting a .....

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