Judicial behaviour cannot be controlled by the president or anybody else. Senior Counsel
The Court of Appeal today further extended its interim order preventing Justice Ministry officials from deducting the advance personal income tax (APIT) from the monthly salaries of the High Court Judges until their writ petition is supported.
The Court of Appeal’s three-judge bench, comprising Justices Sobhitha Rajakaruna, Dhammika Ganepola, and Neil Iddawala, fixed the petition for support on February 21. This petition is to be taken up before a bench headed by the President of the Court of Appeal on the next date.
The Court of Appeal issued this order pursuant to the writ petitions filed by the High Court Judges’ Association and Judicial Service Association.
President’s Counsel Romesh de Silva, appearing for the Judges’ Association, submitted that according to the Inland Revenue Amendment Act No. 45 of 2022, the judges are not liable to pay the APIT in view
of the amendment introduced to Section 83A of the Inland Revenue Act He contended that the judges are not employees of any employer as defined in the Interpretation Section of the Inland Revenue Act. He further argued that judicial behaviour cannot be controlled by the president or anyone else.
According to a circular issued by the Inland Revenue Department, the deduction of APIT has been made mandatory with effect from January 1, 2023.


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