Sri Lanka revenue bill: offending sections
ECONOMYNEXT – Sri Lanka’s Supreme Court has decided that the following sections of a inland revenue bill is inconsistent with the constitution according to the speaker’s statement to parliament.
The inconsistent sections mostly relates to the administration of the proposed law.
Sections 97, (officers of the department) 98 (delegation of powers) and 100 (1) e (confidentiality – disclosing information to the Attorney General for the purpose any civil or criminal proceedings or obtaining the opinion or advice of the Attorney-General) were inconsistent with article 12 of the constitution.
Section 167 of the bill (departure prohibition order to the controller of immigration) was against articles 12, 13 and 14 (1) of the constitution.
Section 200 of the bill (interpretation of the act and avoidance of doubts) was against articles 3 and 4 of the constitution and according to article 84 (2) a special majority was required and according to article 83 a referendum.