Inland Revenue Assessor’s Union vs H.A. Chandana Kumarasingha – CA WRIT/132/2021-2023

In the case between the Inland Revenue Assessor’s Union (representing Senior Deputy Commissioners of the Inland Revenue Department) and the Director General of Establishments, Ministry of Public Services, along with related officials, the court addressed the entitlement of Senior Deputy Commissioners (SDC) to benefits under Public Administration Circular No. 22/99 (‘P6’), specifically the allocation of an official vehicle or a traveling allowance, based on claims of meeting the permanent appointment requirement. It was held that the SDC position constitutes a designation based on seniority rather than a substantive, permanent appointment as defined by the governing Service Minute (‘P12’). The application was accordingly dismissed without costs, reinforcing the principle that entitlement to