Dissanayaka Mudiyanselage Ruwan Dhammike Dissanayaka and Pasan Manoj Amarasena vs. Chief Accountant, Secretary, and Commissioner General of Inland Revenue – CA WRIT 0036/2023-2023

In the case between Dissanayaka Mudiyanselage Ruwan Dhammike Dissanayaka (President – Judicial Service Association), Pasan Manoj Amarasena (Secretary – Judicial Services Association), representing District Judges and Magistrates, and the Chief Accountant, Ministry of Justice; Secretary, Ministry of Justice; and Commissioner General of Inland Revenue, the core issue related to whether income received by District Judges and Magistrates should be categorized as non-taxable judicial income instead of income from employment. The actions of the respondents in deducting APIT and classifying judicial allowances as taxable income were challenged as unlawful and inconsistent with constitutional guarantees of judicial independence and natural justice. Ultimately, the Court of Appeal addressed the cri