Court : Sri Lanka Supreme Court
..... the court of appeal had considered the provisions in section 754(5) of the civil procedure code, section 71(3) of the finance act and section 22 of the interpretation ordinance and the principle laid down in the decisions in siriwardena v air ceylon ltd. ..... the 1st respondent bank had pleaded that it was entitled to serve the said notice in terms of section 72(5) of the finance act and evict the appellants from the said land and premises. ..... of 1963, as amended, with a copy to one suppammal, which stated inter alia, that pursuant to a decision made by the board of directors of the 1st respondent bank acting under the finance act, no. ..... a declaration against the 1st respondent bank that the property in suit is not liable to be acquired under the provisions of the finance act, no. ..... february 1991, the appellants received undated notices from the 1st respondent bank, issued in terms of section 72(5) of the finance act, no. ..... 1st respondent bank had filed its statement of objections and answered stating, inter alia, that pursuant to a vesting order being published in the gazette dated 11.07.1979, the said land and premises had vested in the 1st respondent bank. ..... in rice (supra), i need not add that in doing (deciding) either, they must act in good forth and fairly listen to both sides, for that is a duty lying upon everyone who decides ..... of 1963 as amended, the land and premises in suit was vested in the 1st respondent bank on the publication of an order in the government gazette of 11.07.1979. .....
Tag this Judgment!Court : Sri Lanka Supreme Court
..... the court of appeal, considering the submissions made, had held that the relevant provisions of the finance act do not impose a prohibition on the transfer of land to the class of persons to whom the plaintiffs ..... as correctly pointed out in muniyandys case (supra) section 58(1) read with section 59 of the finance act had imposed a tax and empowered the commissioner of inland revenue to recover the tax if in default due to the non-payment, from the person/s whom it has ..... considering the provisions of the finance act and the other relevant material referred to above, it would not be correct to state that the muniyandys case (supra) was wrongly decided by the court ..... section 59 of the finance act, which dealt with the effect of the non-payment of the tax, clearly stated that the commissioner of inland revenue, upon notification of such default by the registrar of lands or the company as the case may ..... -appellant in that matter had contended that section 98 read with section 4(1) of the trusts ordinance would prevent the creation of such a trust in so far as the transfer of property was an evasion of section 58(1) of the finance act. ..... to breach the revenue legislation, as in any event, at the stage of a re-transfer and at the stage of registration of the said land, the plaintiff-respondent would have to make the payment of tax in terms of the finance act. ..... the plaintiff-respondent was that the reason for the said decision was to avoid the payment of tax imposed under the finance act. .....
Tag this Judgment!Court : Sri Lanka Supreme Court
..... the long title of this act reads as follows: an act to provide for the re-imposition of stamp duty; to provide for the repeal of part lll of the finance act no.11 of 2002; and to provide for matters connected ..... duty in this manner was temporarily discontinued by the finance act no. ..... bindra in interpretation of statutes9th edition wherein it is stated as follows: when a legislature amends an act by deleting something which was there, then in the absence of an intention to the contrary, the deletion must be ..... on 09.11.2009, the court dismissed the application of the petitioner stating that the value of share cannot be interpreted anything other than the market value of the share as interpreted in the stamp duty act hence, there is no illegality or impropriety in the stamp duty assessment sheet dated 12.10.2007?. ..... given that the more recent provisions have sought to amend the original act, a detailed summary of the changes made to the legislative provisions is ..... cannot be categorised strictly into a movable or immovable property and the distinction made in the companies act will apply to the domain of company law only. ..... to the imposition of stamp duty [other than any instrument relating to the transfer of immovable property, the transfer of motor vehicles or documents filed in court], exemptions and any other provision in the aforesaid act, shall, in so far as the same are inconsistent with the provisions of this act, have no operation and the provisions of this act shall prevail?. .....
Tag this Judgment!Court : Sri Lanka Supreme Court
..... and research, within whose purview the institute of fundamental studies falls, in terms of the assignment of subjects and functions to minsters made under article 44(1)(a) of the constitution, reproduces some salient provisions of the ifs act, the website of the ifs at the web address http://www.ifs.ac.lk/ sheds more light on its primary objective, which is to engage in basic research that would result in useful applications for national development and ..... executive action, as it performed functions entirely of a commercial nature, notwithstanding the fact that one of the purposes of the said bank was to develop the co-operative movement, and despite its incorporation by a special act of parliament which provided for the members of its board of directors to be appointed by the minister, and for a major contribution to be made towards the initial expenses for its establishment, from the consolidated fund. ..... thus, for instance, section 35 of the said act provides for the exemption of the ifs from the payment of rates imposed by any local authority, and also makes provision for the minister under whose purview the ifs falls, in consultation with the minister in charge of the subject of finance, to exempt the institute from the payment of any customs duty for goods imported by the institute for the achievement of its ..... international airport authority of india-air 1979 sc 1682- "we may point out that it is immaterial for this purpose whether the corporation is created by a statute or .....
Tag this Judgment!Court : Sri Lanka Supreme Court
..... (supra) and rowlands v attorney-general (supra) in considering the question whether a public officer can act in excess of his statutory authority and enter into any agreement or arrangement that would be binding on ..... the privy council had to deal with a matter as to the scope of a public officer to act for an on behalf of the crown, in terms of the customs ordinance read with the interpretation ordinance ..... plaintiffs case was that, by a notification in the government gazette the principal collector of customs, acting for an on behalf the crown had advertised certain goods for sale by public auction. ..... presidents counsel for the respondents) that clauses 9 and 10 of the agreement marked p7 clearly requires the government of sri lanka to execute a lease agreement in favour of the 1st respondent and that its failure to act in accordance with the aforementioned clauses had caused the respondents to suffer loses. ..... ministers had granted approval for a memorandum dated 26.03.2004 submitted by the minister of finance on settlement of dues to lanka tractors ltd. ..... it would not be correct to say that the secretary to the treasury had acted in excess of his statutory authority as he had acted on the basis of the decision of the cabinet of ministers and had acted on behalf of the republic of sri lanka. ..... court considered the question whether the principle of ostensible authority could be applied to enforce a liability against the state on the basis of an assurance given by the minister of finance.? .....
Tag this Judgment!Court : Sri Lanka Supreme Court
..... 2nd to 8th respondent-respondents marked 'p17' and or quashing the said report marked 'p17'; (b) a mandate in the nature of writ of prohibition, prohibiting the 1st and / or 2nd to 13th respondent-respondents from acting on or and / or taking any further steps based on the said purported report marked 'p17'; the aforesaid relief were prayed for on the basis of the alleged procedural irregularities in the manner in which the select ..... of the court of appeal, learned counsel for the 11th and 12th respondent-respondents have argued with equal force that the mere reference to the parliament (powers and privileges) act in article 67 of the constitution does not elevate section 3 of the said act into a constitutional ouster of jurisdiction, and that a jurisdiction conferred by the constitution cannot be denuded by an ordinary "law" which has not been enacted in the ..... at the hearing of this appeal, the learned attorney general has stressed that the word "parliament", as used in section 3 of the parliament (powers and privileges) act, included a select committee of parliament, and has invited our attention to section 2 of the act, which defined "parliament" to mean "the parliament of sri lanka, and includes a committee", and further defined a "committee" to mean "any standing, select ..... dictum having no binding effect on this court, as the case was decided on the basis that upon the death of an applicant for relief in proceedings for the redemption of land under section 71 of the finance act, no .....
Tag this Judgment!Court : Sri Lanka Supreme Court
..... petitioner contended that although the petitioner was granted a scholarship to study abroad whilst he was serving at the siyane college of education, the finances for the said scholarship were not allocated from the said college, but from a world bank project. ..... it could be clearly seen, for the applicability of section 77(5) of the universities act, it would be necessary for the person in question to be employed by the ..... 16 of 1978 as amended and drew our attention to section 77(1) of the said act, which states as follows: at the request of a higher educational institution, an officer in the public service may, with the consent of that officer, the secretary to the ministry by or under which that officer is employed, ..... counsel for the petitioner had relied on section 77(5) of the universities act and clause 4:14 of chapter xv of the establishments code in support ..... further it was submitted that in terms of section 77(5) of the universities act there are no legal impediments to release the petitioner to another government institution or agency and that even the public service commission had in ..... ranasinghe stating that under section 77(5) of the universities act, any service to a higher educational institute could be ..... in terms of the provisions of section 77(1) of the universities act, read with clause 2:3 of chapter v of the establishments code, the release of the petitioner from the siyane national college of education could be made only if such release was sanctioned by the public .....
Tag this Judgment!Court : Sri Lanka Supreme Court
..... or agents or property of such organization, the minister may, by order published in the gazette, and to the extent necessary to give effect to the terms of such agreement, declare that such of the provisions of this act as are specified in such order shall apply to such officers, agents and property, of such organization as are, or is, specified in such order, to such extent as is specified therein, and upon the making of such ..... and officers and servants of the institute, by the memorandum of agreement between the government of the democratic socialist republic of sri lanka and the ford foundation, acting on behalf of the international water management institute support group, for the establishment of an international institute for research and training in irrigation management, signed on 1st september, 1983.? ..... in respect of the international irrigation management institute, to the extent necessary to give effect to the terms of the memorandum of agreement entered into between the ford foundation acting on behalf of the international irrigation management institute support group and the government of the democratic socialist republic of sri lanka for the establishment of an international institute for research ..... purportedly made by the minister of finance under section 4(1) of the said act, and which was published in the gazette as aforesaid, which said order was to the following effect:- by virtue of the powers vested in me by section 4 of the diplomatic privileges act, no. .....
Tag this Judgment!Court : Sri Lanka Supreme Court
..... paragraph i.2.2, explains the concept of estoppel by representation of fact in the following terms: where one person (the representor) has made a representation of fact to another person (the representee) in words or by acts or conduct, or (being under a duty to the representee to speak or act) by silence or inaction, with the intention (actual or presumptive) and with the result of inducing the representee on the faith of such representation to alter his position to his detriment, the representor, in any litigation ..... kasturiarachchi and one other director of the respondent company, that the loan facility was granted on the very day the application was made, and that in doing so, the appellant had acted on the basis of the representation made by the respondent that it was competent to enter into the loan transaction in question and as borrower it was liable to repay the loan and interest due thereon ..... the rule and the exceptions have been developed in the context of english and local statutory provisions which are substantially similar, and if, notwithstanding the comprehensive nature of the companies act of 1982, english decisions have been considered by our courts as did amarasinghe j in the colombo hilton case, it is clearly because of the persuasive value of those decisions, and not by reason of anything contained in section 3 ..... ) money advanced as a short term loan with interest due thereon to finance the import of 14,907 metric tons of cement worth us $ 1,007,392.70 .....
Tag this Judgment!Court : Sri Lanka Supreme Court
..... having only assisted the farmers in the welimada and uva paranagama districts enabling them to establish farmers' societies and to supply fertilizer, agro-chemicals and potato seedlings, (c) that the defendant offered to act only as an intermediary between the national live stock development board (nldb) and farmers' societies for the purpose of remitting the sums so received from the societies as against the purchase price of ..... promise of performance which is however, conditional upon a written promise or an act of forbearance being received in exchange for it, whereupon it matures into a ..... mr.ranjith attygalle, the director (finance and administration) of the plaintiff company had ..... 3) to take over all moneys that may have to be paid or acts that may have to be performed after the date of take over in consequence of orders made by industrial tribunals and the like in respect of present or former employees of the the national livestock ..... from such words or acts it draws its inferences regarding intention on the basis of a reasonable person's assessment of them in the context in ..... as follows: 'the act of substituting for an old obligation a new one that either replaces an existing obligation with a new obligation or replaces an ..... to and carry out the business of ambewela farm managed by the national livestock development board established by an order published in the gazette of sri lanka on 04-05-1973 in terms of section 2 of the state agriculture corporations act no.11 of 1972. .....
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