- Last Update 2024-11-05 21:21:00
Several clauses in Finance Bill inconsistent with the Constitution - SC
The Supreme Court (SC) has informed that several clauses in the Finance Bill are inconsistent with the Constitution, Speaker Mahinda Yapa Abeywardena told Parliament a short while ago.
The SC has examined provisions of the Bill and determined upon the suggested amendments to Clauses 4(1), 5(1), 5(2), 5(3), 5(4), 5(5), 6(1), 7(1), 12(b). 13(1), 14 and 20 as well as the deletion of Clause 17 in its entirety being effected, neither the Bill nor any of the Clauses are inconsistent with the Constitution.
Clause 17, which the SC has recommended be deleted in its entirety states that "Any assessment under the provisions of Nation Building Tax Act, No. 9 of 2009 or Economic Service Charge Act, No. 13 of 2006 shall not be issued in relation to a taxpayer, under the provisions of the respective law, on or after January 1, 2021."
In the circumstances, the SC has observed that if the aforementioned clauses of the Bill are amended as mentioned in its determination, the Bill can be passed by a simple majority in Parliament.
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