Wednesday, 16 June 2004  
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SC sets aside Court of Appeal order

by Wasantha Ramanayake

The Supreme Court yesterday setting aside an order of the Court of Appeal directed to issue notice on nine respondents including the Customs Director General, The Director General of Excise, and Controller of Imports and Exports, in an appeal filed in connection with the Inland Revenue (Special Provisions) Act No.10 of 2003.

The Bench comprised Chief Justice Sarath N. Silva PC and Justices Asoka de Silva and Mrs. Shirani Thilakawardane.

Deputy Solicitor General Anil Gunaratne conceded to set aside the order of the Court of Appeal.

Petitioner Nihal Sri Amarasekera appealed against the order of the Court of Appeal which refused to issue notice on nine respondents, the Director General, The Director General of Excise, Controller of Imports and Exports, Controller of Exchange, Chairman of the Bribery Commission, Governor of the Central Bank, the then Secretary to the Ministry of Finance and former Finance Minister K.N.Choksy.

In his Writ application the petitioner sought to restrain the respondents from granting immunity/pardons from investigation/prosecution to the persons who had made declarations to the first respondent Director General of the Inland Revenue under the act.

In the application to the Court of Appeal the petitioner also sought to quash deeds and acts done or performed by the respondents on the declarations made by the declarants to the first respondent.

The petitioner further sought direct the Director General of Inland Revenue to forward the declaration made under the act by the public servants who would come under the purview of the Bribery Act and the Assets and Liabilities Law to the Chairman of the Bribery and Corruption for necessary action.

M.A. Sumanthiram with Viran Corea and Vindya Weerasekera appeared for the petitioner.

Deputy Solicitor General Anil Gunaratne with State Counsel R. Ameen appeared for the first respondent Director General of the Inland Revenue and the Attorney General.

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