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Govt. to amend Inland Revenue Bill in keeping with SC determination
Several controversial clauses in the new Inland Revenue Bill which deal with the interpretation of the Bill will be removed in keeping with the determination of the Supreme Court which ruled that if such a clause is to be included, both a special majority in Parliament as well as a referendum were required.
The Sunday Times learns that the contentious clauses will be removed in view of the Supreme Court reiterating that the interpretation of statutes is a power vested with courts and is considered as part of the judicial power and not one to be exercised by the legislature.
The three-member bench of the Supreme Court consisting of Chief Justice Priyasath Dep PC, Justices Anil Gooneratne and Nalin Perera in their determination said that it is a well settled law that interpreting statutes is a power vested with courts and considered as part of the judicial power. “When courts interpret statutes it will consider the purpose and object of the Act as disclosed in the preamble, long title or in the body of the Act. Therefore any Act requesting Court to follow a particular method of interpretation or consider material not forming part of the Act amounts to encroaching upon the powers of the judiciary and repugnant to the doctrine of separation of powers recognized in Articles 3 and 4 of the Constitution. This clause violates Article 3 and 4 of the Constitution,” the SC said. The new Bill which will replace the Inland Revenue Act of 2006 will be taken up for debate on Friday. While the debate will be concluded that day, amendments to the Bill will be moved when Parliament meets in early September, State Minister for Finance Eran Wickramaratne said.
The Government has allocated half a day for the Committee Stage of the Bill when the amendments will be moved and will be open to amendments proposed by the Opposition as well, Mr.Wickramaratne said.
The Supreme Court determined that four other clauses namely Clauses 97, 98 and 100(1) (e) and 167 of the Bill were inconsistent with the Constitution and these clauses may either be passed by a special majority as per Article 84(2) of the Constitution or be amended as per the determination of the Supreme Court to remove the inconsistencies.
The Government has decided to amend these in keeping with the amendments suggested by the Court.