Ten Special Determination petitions filed challenging the Bill titled “Inland Revenue" were today fixed for support tomorrow by Supreme Court.
Ten petitioners including Bar Association of Sri Lanka (BASL) Secretary Amal Randeniya and MP Bandula Gunawardane are seeking a declaration that Bill shall become law only through a two-third majority in Parliament and the approval of the people at a referendum.
The BASL secretary Amal Randeniya stated that a Bill titled “Inland Revenue", a Bill to provide for the imposition of income tax for any year of assessment commencing on or after April 1, 2017 was presented to the Parliament and placed on Order Paper of the Parliament on July 5, 2017.
The petitioner stated that the following principles inter-alia are fundamental to and thereby form the basis or framework of any tax legislation in Sri Lanka.
(a). There has to be stability in the tax structure. Once the same is placed it must as far as possible remain unchanged for a considerable period of time.
(b). Tax structure shall give practical effect to equality in law to the citizens of Sri Lanka and the rights of a state to impose a tax on a subject should be balanced with sufficient protection against any arbitrary and capricious exercise of power by revenue authority
(c). Tax payers rights to have a degree of certainly.
The petitioner further said the provisions of the said Bill are in contravention inter-alia of Article 12 (1) and 14 (1) (g) of the constitution.
These petitions are to be taken up for support today before Supreme Court three-judge-bench headed by Chief Justice Priyasath Dep.
These special determination petitions were filed through Counsel Sanath Wijewardena and senior counsel Kanishka Vitharana.
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