10 February 2023 09:17 am Views - 121
By Lakmal Sooriyagoda
The Court of Appeal yesterday further extended its interim order preventing Justice Ministry officials from deducting the Advance Personal Income Tax (APIT) from the monthly salaries of the High Court Judges until their writ petition is supported.
The Court of Appeal three-judge-bench comprising Justices Sobhitha Rajakaruna, Dhammika Ganepola and Neil Iddawala fixed the petition for support on February 21. This petition is to be taken up before a bench headed by the President of Court of Appeal on the next date.
The Court of Appeal issued this order pursuant to the writ petitions filed by the High Court Judges’ Association and Judicial Service Association.
President’s Counsel Romesh de Silva appearing for the Judges’ Association submitted that according to the Inland Revenue Amendment Act No. 45 of 2022, Judges are not liable to pay the APIT in view of the amendment introduced to Section 83A of the Inland Revenue Act.
He contended that the Judges are not employees of any employer as defined in the Interpretation Section of the Inland Revenue Act. He further argued that the judicial behaviour cannot be controlled by the President or anybody else.
According to a circular issued by the Inland Revenue Department, deduction of APIT has been made mandatory with effect from January 1, 2023.
President’s Counsel Romesh de Silva with Sugath Caldera appeared for the petitioners. Deputy Solicitor General Nirmalan Wigneswaran appeared for the Attorney General.