High Court Judges Association vs Ministry of Justice et al. – CA WRIT 0035/2023-2023

In the matter between Dr. Nayake Bandaralage Dileepa Namal Bandara Balalle (President) and Wagoda Pathirage Sujeewa Nishshanka (Secretary) of the High Court Judges Association (Petitioners) and the Chief Accountant, Ministry of Justice; Secretary, Ministry of Justice; and Commissioner General of Inland Revenue (Respondents), the court considered whether High Court Judges’ salaries and allowances, received in their judicial capacity, constitute taxable income akin to employment income. It was held that a significant legal question regarding the taxability of judicial income and the authority of the respondents to deduct Advance Personal Income Tax (APIT) from such allowances exists, especially in light of constitutional provisions safeguarding judicial independence. The decision emphasized