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The Appeal Court on Monday threw out the governments tax amnesty law, saying it lacked legal teeth to become enforceable.
Under the present Constitution, once parliament endorses a legislative amendment, it has to be endorsed by the Speaker.
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rnPetitioner Nihal Sri Ameresekera, a Chartered Accountant and Business Consultant says, the Speaker had not certified the Inland Revenue (Special Provisions) Amendment Bill even as at September 29, the day he filed the petition.rn

rnGovernment officials are prevented from processing declarations, until the Bill is legally enforceable. But the Attorney General has admitted that some declarations have been processed after July 1, 2003, the Petitioner said.

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rnAmeresekeras Petition was supported by K Kanag-Isvaran PC, with Dr. Lakshman Marasinghe and Attorneys-at-Law, M A Sumanthiran, Vindya Weerasekere, Viran Corea and S Kanag-Isvaran.

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rnNearly 51,000 people responded to the governments call to open fresh tax files, when the amnesty ended on August 31,

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