IN THE COURT OF APPEAL OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA In the matter of an application under Article 140 of the Constitution for mandates in the nature of Writs of Certiorari, prohibition and mandamus.

Case No. CA/ Writ/ 35/2023

1. Dr. Nayaka Bandaralage Dileepa Namal Bandara Balalle, President – High Court Judges Association High Court Judge, High Court Judge’s Chambers, Colombo 12.

2. Wagoda Pathirage Sujeewa Nishshanka, Secretary - High Court Judges Association High Court Judge, High Court Judge’s Chambers, Colombo 12.

Petitioners Vs.

1. Chief Accountant, Ministry of Justice, No. 19, Sangaraja Mawatha, Colombo 10. 2. Secretary, Ministry of Justice, No. 19, Sangaraja Mawatha, Colombo 10.

3. Commissioner General of Inland Revenue, Sri Chittampalam A, Gardiner Mawatha, Colombo 02. Respondents Before: N. Bandula Karunarathna J. (P/CA)

Sobhitha Rajakaruna J. Menaka Wijesundara J.

D.N. Samarakoon J.

Neil Iddawala J.

Counsel: Dr. Romesh de Silva, PC with Sugath Caldera AAL, and Niran Anketell for the Petitioners in Writ/0035/2023 and Writ/0036/2023.

Shammil J. Perera PC, with Primal Ratwatte AAL, Chamath Fernando AAL and Duthika Perera AAL for the Petitioners in Writ/0073/2023 Nirmalan Wigneswaran, DSG, with M. Jayasinghe, DSG and Shiloma David, SC for all the Respondents.

Written Submissions: By the petitioners – Not filed By the Respondent – Not filed Supported on : 12.05.2023, 05.06.2023 and 04.07.2023 Decided on : 25.07.2023.

N. Bandula Karunarathna J. P/CA The petitioners are citizens of Sri Lanka and are at present serving as High Court Judges, District Judges, Additional District Judges, Magistrates, Additional Magistrates, Presidents of the Labour Tribunal. Three associations of the above-mentioned judicial ofÏcers filed 3 separate writ applications namely Writ/35/2023, Writ/36/2023 and Writ/73/2023. Writ/35/2023 and Writ/36/2023 were supported by learned Senior President’s Counsel Mr. Romesh De Silva and Writ/73/2023 was supported by learned President’s Counsel Mr. Shamil Perera. All 3 matters were defended by learned DSG Mr. Nirmalan Wigneswaran who appeared on behalf of all the respondents.

All parties agreed that all 3 matters to be taken up together and deliver one order regarding the notices as well as interim relief.

The petitioners in Writ/35/2023 are holding the posts of being the duly elected President and Secretary respectively in the High Court Judges Association.

The petitioners in Writ/36/2023 are holding the posts of being the duly elected President and Secretary respectively in the Judicial Service Association which comprises District Judges and Magistrates.

The petitioners in Writ/73/2023 are holding the posts of being the duly elected President and Secretary respectively in the Association of judicial ofÏcers of Labour Tribunal President/

Additional Magistrate.

The Executive Committee of those 3 associations, unanimously passed a resolution to make this instant application under and in terms of Article 140 of the Constitution and contest the Advanced Personal Income Tax (APIT) liabilities imposed under and in terms of the Inland Revenue Act No.

24 of 2017 as amended by Act No. 45 of 2022.

Such resolution had been passed by the members in the Executive Committee of the Association of judicial ofÏcers and the instant application has been made before this Court reluctantly due to the fact that there had been no other alternative available to them in order to uphold and preserve the rights of the judicial ofÏcers and safeguard the Doctrine of the Separation of Powers, the independence and impartiality of the Judiciary as more fully set out hereinafter. The petitioners state that they have a sufÏcient genuine interest in order to make this application and beg the leave of this Court to plead this petition in the interests of all judicial ofÏcers and also in the wider context of the interests of all of the other constitutionally recognized judicial ofÏcers in this Country, and in the public interest.

The petitione