Atapattu, 36, was recalled to the Test squad for the first time in 18 months earlier this month but later sent an e-mail to Sri Lanka Cricket that said he was unable to play due to personal reasons.
The right-handed opener, who has an annual contract with Sri Lanka Cricket, is currently playing club cricket with Lashings, a celebrity team that tours England playing invitation and charity matches.
''This tour was a great opportunity for Marvan to get back in the team and we are disappointed that he has made himself unavailable,'' SLC secretary K Mathivanan told Reuters.
''The board will meet shortly and we will have to see whether he has violated his annual contract -- if he has then we will have to take action,'' he added.
Atapattu's decision followed a frustrating World Cup on the sidelines as he failed to play a single game despite regaining full fitness after a back operation in May 2006.
He was subsequently left out of a three-match ODI series against Pakistan in Dubai, although the selectors made it clear that he remained part of their future plans for the Test team.
Atapattu is vastly experienced in the test arena having scored 5,330 runs in 88 Tests, hitting 16 centuries and 15 fifties.
Atapattu's replacement will be named shortly.