Interim Order preventing collection, further extended

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 and judges of Judicial Service Association until March 16.   

The Court of Appeal two-judge-bench comprising Justice (President) Nissanka Bandula Karunaratne and Justice M.A.R. Marikkar fixed the petition for support on March 16.   The Court of Appeal issued this order pursuant to the writ petitions filed by the High Court Judges’ Association and Judicial Service Association.  

The petitioners are maintaining that according to the Inland Revenue Amendment Act No. 45 of 2022, the Judges are not liable to pay the APIT in view of the amendment introduced to Section 83A of the Inland Revenue Act. They further maintained that the Judges are not employees of any employer as defined in the Interpretation Section of the Inland Revenue Act.