වැට්බදු පනත් කෙටුම්පතට එරෙහිව උදයගෙන් ශ්රේෂ්ඨාධිකරණට පෙත්සමක්
වැට්බදු පනත් කෙටුම්පතේ 4,13,17 සහ 18 වගන්ති ආණ්ඩුක්රම ව්යවස්ථාවේ 3,4, සහ 12 (1), 12(2), 14(1) (2) වගන්තිවලට පටහැනි බව දක්වමින් පාර්ලිමේ...
වැට්බදු පනත් කෙටුම්පතේ 4,13,17 සහ 18 වගන්ති ආණ්ඩුක්රම ව්යවස්ථාවේ 3,4, සහ 12 (1), 12(2), 14(1) (2) වගන්තිවලට පටහැනි බව දක්වමින් පාර්ලිමේන්තු මන්ත්රී නීතිඥ උදය ගම්මන්පිල මහතා අද උදෑසන (2016.10.05) ශ්රේෂ්ඨාධිකරණයේ පෙත්සමක් ගොනු කලේය.
එය මෙම කෙටුම්පතට එරෙහිව ගොනුකල පළමු පෙත්සම වන අතර එය ශ්රේෂ්ඨාධිකරණ (විශේෂ තීරණ 36/2016 ) යටතේ ගොනු කර ඇත.
මෙම පෙත්සම හේතුවෙන් ශ්රේෂ්ඨාධිකරණය සිය තීන්දුව ලබා දෙන තෙක් වැට් බදු පනත් කෙටුම්පත විවාදයට නොගැනීමට පාර්ලිමේන්තුවට සිදුවනු ඇත.
IN THE SUPREME COURT OF THE DEMOCRATIC SOCIALIST
REPUBLIC OF SRI LANKA
In the matter of an application under Article 121 against a Bill titled "Value Added Tax (Amendment) Act, No…. of 2016"
Udaya Prabhath Gammanpila, 65/14G,Wickremasinghe Mawatha
SC (SD) Appl. No. /2016
TO HIS LORDSHIP THE CHIEF JUSTICE AND THEIR LORDSHIPS AND THE OTHER HONOURABLE JUDGES OF THE SUPREME COURT OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA
I, Udaya Prabhath Gammanpila of 65/14G,Wickremasinghe Mawatha, Kumaragewatta Road, Pelawatta, Battaramulla, being a Buddhist, do hereby, solemnly and truly, declare and affirm as follows;
- I am the affirmant above-named and the Petitioner hereof.
- I state that I am a citizen of Sri Lanka, and an Attorney-at-Law of the Supreme Court.
- I state that I am the founder and General Secretary of the Political party called and known as “Pivithuru Hela Urumaya” and am presently a Member of Parliament, representing the United Peoples Freedom Alliance.
- I state that I have a duty in terms of Article 28 of the Constitution, as a person living in Sri Lanka, inter-alia to-
- Uphold and defend the constitution and Law;
- Further the National interest and;
- Preserve and protect public property and to combat misuse and waste of public property.
- In the circumstances I state that I have sufficient public interest with regard to the grievances pertaining to which this application relates and to seek the reliefs sought for in this application.
- I state that the Attorney-General is made a Respondent to this application under and in terms of Article 134(1) of the Constitution.
- I state that a Bill titled "Value Added Tax (Amendment) Act, No. of 2016" has been gazetted on 13.09.2016 on the directions of the Minister of Finance, and the same has been placed on the order paper of Parliament on 04.10.2016.
Copies of the said Bill in English and Sinhala are annexed hereto marked X1 and X2 respectively.
- I state that the Bill is described in the long title as "AN ACT TO AMEND THE VALUE ADDED TAX ACT, NO. 14 OF 2002 ".
- I state that clauses 17, 4, 13 and 18 of the said Bill, are in violation of Articles 3, 4(d), 12(1), 12(2), and 14(1)(g) of the Constitution inasmuch as;
- Clause 17 (2)(c) removes “healthcare services provided by medical institutions or professionally qualified persons” from the list of exempted items commencing from the date on which the said Bill comes into force,
- Clause 4 (15) of the said Bill purports that the "value of supply of healthcare services shall be the value of such supply less the cost of diagnostic tests, dialysis and, services provided by the Out Patient Department but excluding medical consultation services”, which description and/or classification has no rational nor reasonable objective basis and is illogical and unreasonable, discriminatory and arbitrary.
- Clause 13 (2) of the said Bill amends subsection (3) of Section 25C of the principal enactment with retrospective operation with no rational nor reasonable objective basis and is further illegal, illogical and unreasonable, discriminatory and arbitrary.
- Clause 18 of the said Bill purports to legalize the unlawful collection of Value Added Tax from 01.01.2016 until the date on which the said Bill comes into operation with no rational nor reasonable objective basis and is further illegal, unreasonable, discriminatory and arbitrary.
- I further state that Clauses 1, 2, 3, 5, 6, 7, 8, 9, 10, 11, 12, 14, 15 and 16 of the said Bill are in violation of Articles 3, 4(d), 12(1), 12(2), and 14(1)(g) of the Constitution.
- I state that in the aforesaid circumstances, the entire Bill and/or any one or more of the Clauses and/or Sections thereof cannot become law unless passed by two-thirds of the whole number of the Members of Parliament and approved by the People at a referendum.
- I state that I have not invoked the jurisdiction of Your Lordships' Court previously in respect of matters stated herein.
- I state that a copy of this Petition and documents has been dispatched to the Honourable Speaker through registered post.
- In the above circumstances I respectfully move that Your Lordships’ Court be pleased to grant the reliefs prayed for in the prayer to the Petition.
Read over, explained, understood
affirmed to and signed at Colombo
on this day of October 2016
JUSTICE OF THE PEACE / COMMISSIONER OF OATHS