News
Judges’ bid to thwart APIT: Final ruling in three months
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.
Prime Minister Dr. Harini Amarasuriya participated in a high-level dialogue titled “Tourism as Soft Power and Diplomatic Capital” held at the Euronews Hub, Piz Buin Davos, on the sidelines of the World Economic Forum on January 20.
The session explored how tourism functions as a strategic instrument of diplomacy by strengthening international trust, cultural exchange, and regional cooperation through mobility and people-to-people engagement. The Prime Minister shared the panel with Mr. Kuban Omiraliyev, Secretary General of the Organization of Turkic States and Mr. Meshari Alnahar – CEO Aseer Investment Company, Saudi Arabia.
Addressing global trends, the Prime Minister emphasized that Sri Lanka is an example of hope, recovery and resilience in a world of conflict demonstrating how tourism can play a critical role in a changing global environment particularly amid climate shocks, geopolitical instability, and uneven economic recovery. She noted that tourism is not only an economic sector but also a vital diplomatic bridge that supports livelihoods, builds relationships and connects people.
Drawing on Sri Lanka’s recent experience, she highlighted the country’s strong tourism recovery despite multiple crises, including the impact of Cyclone Ditwah. Transparent crisis management and strategic engagement with international partners helped sustain visitor confidence, resulting in record tourist arrivals even in challenging circumstances.
The Prime Minister also underscored the importance of green and climate friendly tourism infrastructure and underlined that Sri Lanka welcomes long term investment in tourism. She pointed out that tourism supports millions of jobs worldwide and that inclusive policies are essential to ensure fair opportunities, particularly for women and vulnerable communities.
[Prime Minister’s Media Division]
During an operation conducted in the dark hours of 20 Jan 26, the Sri Lanka Navy seized two (02) Indian fishing boats and apprehended seven (07) Indian fishermen while they were poaching in Sri Lankan waters, off Kovilan, Jaffna.
The seized boats and Indian fishermen was to be handed over to the Fisheries Inspector of Myliddy, Jaffna for onward legal proceedings.
Prime Minister Dr. Harini Amarasuriya participated in a series of high-level bilateral meetings on January 20 on the sidelines of the 56th Annual Meeting of the World Economic Forum in Davos-Klosters, Switzerland.
The Prime Minister attended a productive bilateral meeting with Mr. Jozef Síkela, European Commissioner for International Partnerships. During the discussion, both sides focused on strengthening Sri Lanka–EU cooperation and advancing mutual interests.
Prime Minister Amarasuriya also met with Mr. Masato Kanda, President and Chairperson of the Board of Directors of the Asian Development Bank (ADB), at the WEF Congress Centre. The meeting provided an opportunity to discuss ongoing engagement and future collaboration between Sri Lanka and the ADB.
In addition, the Prime Minister held discussions with Mr. Hassan El Houry, Chairman of Menzies Aviation, where opportunities for collaboration in aviation services and connectivity were explored.
The Prime Minister also participated in a high-level dialogue at the Global Tourism Forum held at the Euronews Hub, Piz Buin, Davos, as part of the World Economic Forum engagements.
Dr. Anil Jayantha, Minister of Labour, and the Deputy Minister of Finance were also present at these meetings.
[Prime Minister’s Media Division]
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