The Lipton’s Seat lookout is one of Sri Lanka's most impressive viewpoints (unless it's misty and cloudy of course, which is why early morning is the best time to visit). The Scottish tea baron Sir Thomas Lipton used to survey his burgeoning empire from here, and today it's said you can see across emerald hills and tea estates to no fewer than seven different provinces.r that perfect scenery, making it all the more enticing for the wide eyed traveller.