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 1.

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 Judges' Association had submitted 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. 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 behavior 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.(Lakmal Sooriyagoda)