This paper discusses the importance of handling unknown words in part of speech (POS) tagging for the Sinhala language, addressing challenges posed by language evolution and the limited lexicon of NLP systems. It proposes a method utilizing syntactical knowledge and word class distinctions to enhance POS tagging processes, demonstrated through experiments that indicate improved tagging performance for unknown words. The document analyzes morphological and syntactical features of Sinhala, utilizing a corpus for empirical evaluation and exploring rule-based approaches for unknown word handling.