CA rejects petitions by three judicial service officers’ associations to get tax exemptions

The Court of Appeal rejected three petitions filed by judicial officers’ associations on Sunday (05) seeking to prevent the imposition of new taxes on their salaries.

The decision to dismiss these petitions was made with the agreement of the majority of judges on the five-member Appeals Court bench.

The petitioners including the President of the High Court Judges’ Association had requested a court order to prevent the application of the Advance Personal Income Tax (APIT), formerly known as PAYE tax on members of the judiciary. They argued that, given their roles with independent duties, judicial officers should not be subject to salary-based taxation according to the Inland Revenue Act.

Justices Sobhitha Rajakaruna, Menaka Wijesundara, and Neil Iddawela among the five-member panel of judges decided that the petitions in question should be dismissed.

The other members of the bench were President of the Court of Appeal Nissanka Bandula Karunaratne and Justice D.N. Samarakoon.

The majority of the judges also emphasised that court intervention in tax matters was neither justifiable nor morally appropriate. They said tax-related decisions were under the purview of the legislative and executive branches of government, and the judiciary should refrain from interfering in such matters.

The three petitions were originally filed by the Sri Lanka Judicial Service Association, the High Court Judges’ Association, and the Labour Court Presidents’ Association.