Dissanayaka Mudiyanselage Ruwan Dhammika Dissanayaka, et al. vs. Chief Accountant, et al. – CA WRIT/36/2023-2023

Brief
In the case between the Judicial Service Association of Sri Lanka, the High Court Judges’ Association of Sri Lanka, and the Judicial Officers of Labour Tribunal (petitioners), and the officials of the Ministry of Justice, the Commissioner General of Inland Revenue, and the Attorney General (respondents), the court examined the legality of deducting Advance Personal Income Tax (APIT) from the remuneration of judicial officers. The court addressed whether such deductions are constitutionally permissible, whether judicial officers should be regarded as “employees” under the relevant tax laws, and the effect of these deductions on judicial independence and the separation of powers. It was determined that the matter raised substantial issues concerning the constitutional standing of judic