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Appeals Court dismisses petitions against imposing PAYE tax on judicial officers
Nov 05, 202305:15 PM
Appeals Court dismisses petitions against imposing PAYE tax on judicial officers
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The Court of Appeal has dismissed three petitions filed by judicial officers’ associations requesting the court for an order not to impose the new taxes on their wages, Ada Derana reporter said.

 

The order was issued with the consent of the majority of the judges of the five-member Appeals Court judge bench when the petitions were taken up before the court today (05), according to the reporter.

 

The petitioners, which include the President of the High Court Judges’ Association, had sought a court order preventing the Advance Personal Income Tax (APIT), formerly known as the PAYE tax, from being applied to members of the judiciary.

 

However, they had pointed out in their petitions that since judicial officers are a group performing independent duties, they cannot be taxed from their salaries as per the Inland Revenue Act.

 

Thus, Justices Sobhitha Rajakaruna, Menaka Wijesundara and Neil Iddawela of the five-member judge bench which also comprised of President of the Court of Appeal Nissanka Bandula Karunaratne, Justice D.N. Samarakoon had decided that the relevant petitions should be dismissed.

 

The judges have further declared in their decision that the intervention of the court to determine a verdict on such issues is not justifiable and moral.

 

The majority of the judges have also pointed out that tax decision-making is up to the legislature and the executive, and that the courts should not interfere in them.

 

The three petitions were filed by the Sri Lanka Judicial Service Association, the High Court Judges’ Association, and the Labour Court Presidents’ Association.

 

 

 

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