Bandara Balalle & Sujeewa Nishshanka v. Chief Accountant, Secretary & Commissioner General of Inland Revenue – CA WRIT/35/2023-2023

In the case between several High Court Judges (Petitioners) and officials from the Ministry of Justice, including the Chief Accountant, the Secretary, and the Commissioner General of Inland Revenue (Respondents), the court addressed the issue of whether judicial officers, as individuals not classified as employees under the Inland Revenue Act, are liable to pay income tax, specifically with respect to the deduction of Advance Personal Income Tax (APIT) under the Inland Revenue Amendment Act No. 45 of 2022. The court held that such deductions should not be made from the monthly salaries of High Court Judges, pending further notice, thereby emphasizing the protection of judicial independence and reaffirming the principle that unauthorized executive control over judicial remuneration is imper