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Judges’ bid to thwart APIT: Final ruling in three months

Published

3 years ago

2023/07/29

Thilina Walpola

Court declines to extend interim order

By Shamindra Ferdinando

The Court of Appeal, on 25 July, said that the final judgment on an unprecedented case of three associations of judicial officers moving Court against the imposition of Advanced Personal Income Tax (APIT) in terms of Inland Revenue Act No 24 of 2017 as amended by Act No 45 of 2022, should be delivered within three months.

Having said so, the Court declined to further extend its interim order that prevented the Justice Ministry from deducting the APIT from the monthly salaries of the High Court Judges, District Judges, Additional District Judges, Magistrates, Additional Magistrates and Presidents of the Labour Tribunal. The Court issued notices on the respondents in three petitions filed by the High Court Judges’ Association, the Judicial Service Association and Presidents of Labour Tribunals.

The bench comprised President of the Court of Appeal N. Bandula Karunaratna, Sobitha Rajakaruna, Menaka Wijesundara, D. N. Samarakoon and Neil Iddawala. The Court dealt with, what was called, an instant application filed in terms of Article 140 of the Constitution by three petitioners.

The petitions were fixed for argument on 22 and 26 September.

The respondents were A.S.M. Jayasingha, Chief Accountant, Justice Ministry, Wasantha Perera, Secretary, Justice Ministry, D. R. S. Hapuarachchi, Commissioner General of Inland Revenue, and the Attorney General. The respondents were represented by Nirmalan Wigneswaran, DSG, with M. Jayasinghe, DSG, and Shiloma David, SC.

Dr. Romesh de Silva, PC, with Sugath Caldera and Niran Anketell, appeared for two petitioners whereas Shammil J. Perera, PC, with Primal Ratwatte, Chamath Fernando and Duthika Perera, represented the other.

The petitioners stated that they sought intervention of Court in the absence of any other alternative to uphold and preserve the rights of judicial officers and safeguard the Doctrine of Separation of Powers, the independence and impartiality of the judiciary. Having told the Court that if the said judicial officers were subjected to APIT, an individual would be taxed annually to the tune of Rs 1,500,000, the petitioners declared the move was contrary to the United Nations Basic Principles on the independence of the judiciary.

They sought to recover the deducted taxes and suspend the deductions until the final determination of the case.

However, the Counsel for the respondents petitioners misrepresented material facts to the effect that judges had been subjected to APIT. The Court has been informed that there had been no change in the process and those who moved Court in this regard were subjected to APIT even before the enactment of the Inland Revenue (Amendment) Act No 45 of 2022. The SC has been told how the said Act applied to judges and the circumstances of both vehicle and housing allowances, too, subjected to taxation in terms of the Inland Revenue Act, as well as direction and guidelines issued by the Commissioner General of Inland Revenue.

The Counsel for the respondents also stated that the petitioners failed to bring to the attention of the Court of Appeal that the SC, in considering the Inland Revenue (Amendment) Bill, specifically considered whether the salary of judges is taxable and would impact the independence of the judiciary.

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Related Topics:APIT Shammil J. Perera Sobitha Rajakaruna

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CEYPETCO Fuel prices increased from midnight today (21)

Published

1 hour ago

2026/03/21

Priyan

The Ceylon Petroleum Corporation (Ceypetco) has announced a revision of fuel prices, effective from midnight today (21).

Accordingly,

Auto Diesel – Rs. 382 (increased by Rs. 79)

Super Diesel – Rs. 443 (increased by Rs. 90)

Petrol 92 Octane – Rs. 398 (increased by Rs. 81)

Kerosene – Rs. 255. (increased by Rs. 60)

Petrol 95 Octane – Rs. 455 (increased by Rs. 90)

Latest News

Advisory for Severe Lightning issued for Galle, Matara, Kaluthara and Rathnapura districts

Published

8 hours ago

2026/03/21

Priyan

Advisory for Severe Lightning Issued by the Natural Hazards Early Warning Centre Issued at 12.30 p.m. 21 March 2026, valid for the period until 11.00 p.m. 21 March 2026

Thundershowers accompanied with severe lightning are likely to occur at some places in the Galle, Matara, Kaluthara and Rathnapura districts after 1.00 p.m.

There may be temporary localized strong winds during thundershowers. General public is kindly requested to take adequate precautions to minimize damages caused by lightning activity.

ACTION REQUIRED:

The Department of Meteorology advises that people should:

 Seek shelter, preferably indoors and never under trees.

 Avoid open areas such as paddy fields, tea plantations and open water bodies during thunderstorms.

 Avoid using wired telephones and connected electric appliances during thunderstorms.

 Avoid using open vehicles, such as bicycles, tractors and boats etc.

 Beware of fallen trees and power lines.

 For emergency assistance contact the local disaster management authorities.

News

Sri Lanka says it denied US request to land two aircraft at Mattala airport

Published

13 hours ago

2026/03/21

Priyan

Sri Lanka’s president says his government turned down a request from the United States to land two US combat aircraft at a civilian airport earlier this month.

President Anura Kumara Dissanayake told Sri Lanka’s parliament on Friday that Washington had requested permission for the aircraft to land at Mattala Rajapaksa International Airport in southern Sri Lanka from March 4 to 8.

The request was made on February 26, two days before the US and Israel launched their military offensive against Iran.

“They wanted to bring two warplanes armed with eight antiship missiles from a base in Djibouti”, Dissanayake told lawmakers. “We turned down the request to maintain Sri Lanka’s neutrality”, he added to applause.

The US-Israeli war on Iran has sparked widespread concern globally, as Iranian missile and drone attacks across the wider Middle East have sent energy prices soaring and fuelled fears of a widening conflict.

US President Donald Trump has also been pressuring Washington’s allies to show more support for the war, slamming NATO countries as “cowards” for refusing to help secure the Strait of Hormuz.

Iran has essentially shuttered the critical Gulf waterway amid the war, forcing leaders around the world to scramble to try to offset the effects on their economies and energy supplies.

Amid the turmoil, many countries have refused to get directly involved in the war while calling for urgent de-escalation.

On Friday, Switzerland announced that it would halt any weapons exports to the US that could be used in military operations against Iran, citing its longstanding policy of neutrality.

“The export of war materiel to countries involved ⁠in the international armed conflict with Iran cannot be authorised for the duration of the conflict”, the Swiss government said.

Sri Lanka’s president also cited his country’s neutrality in the decision to deny the US request to land the two aircraft at Matalla airport earlier this month.

Dissanayake said he had received another request that same day, on February 26, from Iran to seek permission for three naval vessels to make a goodwill visit to Sri Lanka.

“With two requests before us, the decision was clear,” he said, noting that the government denied both to avoid taking sides as signs of escalating conflict emerged.

“Had we said ‘yes’ to Iran, we would have had to say ‘yes’ to the US, as well”, Dissanayake added.

In early March, Sri Lanka’s navy rescued 32 Iranian crew off IRIS Dena after it was torpedoed by a US submarine off the country’s coast, killing at least 84 people.

Days later, Sri Lanka evacuated more than 200 crew members from a second Iranian vessel, IRIS Bushehr, after the ship requested assistance from Colombo.

[Aljazeera]