The Weekly Law Reports
[1966] 2 WLR 385
[PRIVY COUNCIL]
JANIS WIJESURIYA APPELLANT AND H. R. AMIT RESPONDENT
ON APPEAL FROM THE SUPREME COURT OF CEYLON
1965 July 14;
Oct. 21
Oct. 21
LORD REID, LORD MORRIS OF BORTH-Y-GEST, LORD HODSON, LORD PEARCE and LORD WILBERFORCE.
Ceylon
— Retrospective effect
— Statute
— Fiscal and Penal
— Amending legislation
— Whether necessary expressly to adapt the existing machinery of the original enactment to the new conditions created by the amending legislation
— Whether oil tax retrospectively due
—
Heavy Oil Motor Vehicles Taxation Ordinance, No. 56 of 1935 (Legislative Enactments of Ceylon, Rev. 1956, cap. 249), s. 2
—
Heavy Oil Motor Vehicles Taxation (Amendment) Act, No. 20 of 1961
.
Statute
— Retroactive effect
— Penal and fiscal Act
— Machinery for recovery of retrospective tax lacking.