Source: https://www.kapruka.com/Sri_Lanka/law/view_legal_document.jsp?type=text&key1=Judgements&key2=SLR&key3=SLR-1986%20Vol.1-P300&key4=Constitution%20Judgements
Timestamp: 2019-04-21 08:17:30+00:00

Document:
C.W. MACKIE & CO., LTD.
S. SHARVANANDA, C.J., ATUKORALE, J. AND TAMBIAH, J.
SEPTEMBER 20, 1985 AND OCTOBER 1, 1985.
articles - Is order of Minister retrospective? - Is refusal to refund B.T.T. discriminatory? - Equality.
amongst them rubber, excepted articles for the purpose of levy of Business Turnover Tax is notretrospectiveinoperation.
turnover tax in excess. The excess can be refunded (s. 49).
(2) that he has been differently treated from persons similarly circumstanced without any reasonable basis.
protection of the law and not equal violation of the law.
future taxes because that would amount to giving directions to act contrary to the law.
performance of a lawful act.
"Illegality and equity are not on speaking terms".
(1) Venkata Subbiah Setty v. Bangalore Municipality AIR 1968 Mysore 251.
(2) Ram Prasad v. Union of India AIR 1978 Rajasthan 131.
(3) Chief Commissioner v. Kitty Puri AIR 1973 Delhi 148,153.
(4) Narain Dass v. Improvement Trust AIR 1972 S.C. 865.
(5) Sioux City Bridge Company v. Dakota County, Nebraska (1923) 200 U.S. 441.
APPLICATION for alleged violation of the Fundamental Right of equality.
K. N. Choksy, P.C. with Ronald Perera for the petitioner.
Sarath Silva, D. S. C. with A. Kathirsan, S.C. for 1st to 3rd respondents.
The petitioner is a Company carrying on business, inter alia, of a Rubber Dealer and Exporter.
Finance Act, No. 11 of 1963.
rubber for the period 1.4.80 up to 31.12.82.
of the Turnover Tax Act, making certain items, amongst them rubber, excepted articles for purposes of the said Act.
therefore the question of refund did not arise.
I refer to your letter of 10th January, 1983.
carefull consideration in formulating the scheme.
to pursue this matter with the Secretary, Ministry of Finance and Planning "
sum of money or to set it off against future, other taxes payable by the petitioner.
to it by Article 12 (1) of the Constitution.
added the Turnover Tax to their local sales and as such encountered difficulty in making quarterly paymentsofsuchtaxes.
or waiver of taxes that are legally due."
the publication of P1 from every person in default of such taxes."
exempt by Order published in the Gazette, any business or such business, as may be person, from the turnover tax,"
payable ......... shall be deemed to be a defaulter for the purposes of this Act."
Section 31 states that any turnover tax shall he a first charge on the assets of the defaulter.
certificate by seizure and sale of his movable property".
General is of the opinion that the recovery by seizure and sale is impracticable or inexpedient."
was properly chargeable for that quarter, such person shall be entitled to have refunded the amount so paid in excess."
Section 56 provides that "the Commissioner-General, Inland Revenue, shall be in charge of the Administration of this Act,"
unable to point to any provision of the Art which enables the Commissioner-General to make therefundofthesumofRs.
2,109,001.43 which the petitioner had duly paid in discharge of its statutory liability under the Act.
the Act is that referred to in section 49 of the Act, viz. turnover tax paid in excess.
Article 126 (2) to warrant the refund set off against future taxes.
that he has been differently treated from persons similarly circumstanced without any reasonable basis.
law. I respectfully agree with what the court said in Venkata Subbiah Setty v. Bangalore Municipality (1) .
case, because they have acted illegally in other cases."
satisfy the provisions of Article 14."
person, then this court must compel them to commit another illegality to show favour to respondent No. 1inthesameway.
This is not the meaning of equality guaranteed by Article 14 of the Constitution."
to the provisions of the law or to do something which in law, would be in excess of his powers.
of the laws under Article 14 could not be invoked in such a case."
directions as this court may deem just and equitable, this court cannot lend its sanction or authority toanyillegalact.
Illegality and equity are not on speaking terms.
accepted in that case that statute law can be disregarded or departed from, in order to satisfy the requirement ofequality.
administer justice according to law, the law enacted by Parliament.
"Administrative arrangements will be made not to recover turnover tax from rubber dealers up to December 31, 1982".
(2) That the pretended power of dispensing with laws, or the execution of laws, by regal authority ........... is illegal.
Constitution that the Executive should carry out the mandate of the Legislature.
The petitioner's application fails and is dismissed with costs.
THAMBIAH, J. - I agree.

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