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BASL Challenges Special Goods and Services Tax Bill
February 03, 2022

The Bar Association of Sri Lanka (BASL) has filed a Special Determination Petition challenging the constitutionality of the
Special Goods and Services Tax Bill which is currently before the Supreme Court.
The BASL secretary Rajeev Amarasuriya said they decided to challenge the Bill given the wide implications of the Bill on Parliament's full control of public finance and since the Bill veers from the basic structure of the Constitution.
The Petition before the Supreme Court has been filed by the BASL, BASL President Saliya Pieris PC and BASL Secretary Rajeev Amarasuriya and pleads that the clauses of the Bill are inconsistent with several Articles of the Constitution including Articles 3, 4, 12(1), 52, 76(1), 148, 150 and 152 and requires a special majority in Parliament and approval by the people at a referendum.
The BASL was represented by Ikram Mohamed PC with counsel Roshan Hettiarachchi, Pulasthi Hewamanne, Niranjan Arulpragasam and Harini Jayawardhana instructed by G.G. Arulpragasam.
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