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

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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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‘Vision’ Programme Marks Two Years

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Marking the completion of two years of the ‘Vision’ Programme, students from Pinnawala Central College and Matale Siri Seevali College were given an opportunity on Thursday (24) to visit the Presidential Secretariat.

The ‘Vision’ Programme was launched for schoolchildren jointly by the Presidential Secretariat, the Ministry of Education and the Department of Communication of the Parliament of Sri Lanka.

Following a visit to the former Parliament building at the Presidential Secretariat, the students were also briefed on the history of Parliament.

The role of the President’s Fund and its importance to schoolchildren were explained by Senior Additional Secretary to the President Roshan Gamage.

The ‘Vision’ commemorative book, featuring the two-year journey of the ‘Vision’ Programme and its special activities, was also presented to the participating schools.

As part of the programme, valuable plants were also presented to the schools as a symbolic gesture underscoring the importance of environmental conservation.

Director General of Public Relations Dharmasiri Gamage, the Director and Assistant Director of the Tri-Services Security Coordination Unit, the principals and teaching staff of Pinnawala Central College and Matale Siri Seevali College, and students were among those present on the occasion.

President’s Media Division (PMD)

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Sajith vows to scrap 22A under future govt.

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Sajith at yesterday’s protest

Opposition and SJB Leader Sajith Premadasa yesterday vowed that an SJB government would repeal the 22nd Amendment (22A) to the Constitution.Premadasa made the pledge while addressing thousands of SJB supporters who gathered near Parliament to protest against 22A.

Addressing the rally at Polduwa Junction, Battaramulla, Premadasa said the proposed constitutional amendment would undermine democracy and judicial independence and enable the concentration of political power in the Executive.

“Even if they pass it, under an SJB government we will scrap it,” Premadasa told the gathering, claiming that 22A was aimed at paving the way for a one-party state and placing the State under the control of a single political party.

Braving the rain, Premadasa said they had gathered there peacefully and had no intention of resorting to violence.

“We have gathered here to protect democracy,” he said, challenging the government to hold Provincial Council elections if it was confident of facing the people.

Premadasa said the SJB was prepared to work with any democratic and clean political force committed to the country’s progress and public welfare, amid ongoing discussions on cooperation among Opposition parties, including the United National Party.

Premadasa also accused groups aligned with the government of attempting to discourage people from attending the protest through statements and other measures.

SJB General Secretary Ranjith Madduma Bandara said the protest had been organised against the proposed amendment, which the party had opposed on the grounds that it could pave the way for authoritarianism.

The demonstration began around 9 a.m. at Polduwa Junction and coincided with Parliament taking up the proposed 22nd Amendment for debate. Proceedings on the Bill are scheduled to continue today (25).

The Supreme Court has determined that the proposed amendment does not require approval at a referendum and could be passed with a special majority in Parliament.

Meanwhile, traffic congestion was reported on roads surrounding Parliament and Polduwa Junction following the demonstration.

Security was also tightened in and around the Parliamentary complex, with a heavy police presence observed at Polduwa Junction and near the main entrance to Parliament.

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Two retired female Navy officers remanded over disappearance of two women during war

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Two retired female Navy petty officers were ordered to be remanded until October 5 over their alleged involvement in the abduction and disappearance of two women in Trincomalee during the war.

Trincomalee Chief Magistrate M.S.M. Samsudeen yesterday ordered that the two suspects be remanded and directed that they be produced for an identification parade on October 5.

The suspects, residents of Chilaw and Haputale, were arrested after appearing before the CID in connection with another court case. They were subsequently produced before the Trincomalee Magistrate’s Court.

The court was informed that the investigation concerned the alleged abduction of Sasikumar Thenmoli and Mary Delsia, residents of Paalaiyootru, Trincomalee, on or around May 13, 2008.

The CID told court that information uncovered during its investigations indicated that the two women had allegedly been detained at an underground location known as the “Gun Site” at the Trincomalee Naval Base while the two suspects were serving in the Navy. The women were subsequently reported missing.

Further investigations into the alleged abduction and disappearance of the two women are continuing.

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