The Supreme Concludes hearing of special Goods and Services Tax Bill

February 04, 2022

The Supreme Court today concluded arguments put forward in support and against the proposed Special Goods and Services Tax Bill. Accordingly, all parties relating to the Special Determination petitions were directed to submit their written submissions by today (3) evening at 3:00pm. Later on, the Supreme Court’s determination over the proposed bill is to be communicated to the President and the Speaker. Nine petitioners including Bar Association of Sri Lanka, Inland Revenue Commissioners Association, SJB General Secretary RanjithMadduma Bandara, JeyakrishnanMathusoothanan and officers of Excise Department had filed these petitions in terms of Article 121 of the Constitution. The petitioners are seeking a declaration that the bill requires the approval by the people at a Referendum in addition to the 2/3 approval of the Parliament. The bill titled “Special Goods and Services Tax” was placed on the Order Paper of Parliament on 20th of January 2022. The Petitioners state that Clause 2(3) of the Bill, if enacted, would allow the Minister by an Order to determine the rate of tax applicable or the basis of the calculation of the Special Goods and Services Tax in relation to the specified goods and services without the approval of Parliament. The Petitioners further state that Clause 2(3) of the Bill also amounts to an alienation of the Legislative power of Parliament and it is inconsistent with Article 76(1) of the Constitution. The Petitioners further state that Clause 2(3) is inconsistent with Article 12(1) of the Constitution as the Clause confers unfettered discretion on the Minister to arbitrarily determine the rates and basis of calculation of tax without the approval of Parliament. Supreme Court three-judge-bench comprised Justice Vijith Malalgoda, Justice MurduFernando and Justice Yasantha Kodagoda.

The Supreme Concludes hearing of special Goods and Services Tax Bill

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