IN THE COURT OF APPEAL OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA In the matter of an application for mandates in the nature of writs of Certiorari, Prohibition and Mandamus under and in terms of Article 140 of the Constitution of the Democratic Socialist CA/WRIT/35/2023 Republic of Sri Lanka.

(together with 1. Dr. Nayake Bandaralage Dileepa CA/Writ/36/2023 &

Namal Bandara Balalle CA/Writ/73/2023)

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 Sir Chittammpalam A. Gardiner Mawatha, Colombo 02.

RESPONDENTS Before : N. Bandula Karunarathna J. (P/CA)

Sobhitha Rajakaruna J. Menaka Wijesundera J.

D.N. Samarakoon J.

Neil Iddawala J.

Counsel : Dr. Romesh de Silva, PC with Sugath Caldera, and Niran Anketell for the Petitioners in CA/Writ/35/2023 and CA/Writ/36/2023 Shammil J. Perera, PC with Primal Ratwatte AAL, Chamath Fernando and Duthika Perera for the Petitioners in CA/Writ/73/2023 Nirmalan Wigneswaran, DSG with Manohara Jayasinghe, DSG and Shiloma David, SC for the Respondents in CA/Writ/35/2023, CA/Writ/36/2023 and CA/Writ/73/2023.

Argued on: 22.09.2023 Written submissions: Petitioners - 20.10.2023 Respondents - 17.10.2023 Decided on: 02.11.2023 N. Bandula Karunarathna J. P/CA This writ application was filed along with Writ/36/2023 on 23.01.2023. Writ application Writ/73/2023 was filed on 08.02.2023. The petitioners in all 3 matters are Judicial Officers of Sri Lanka. They are representing High Court judges, District judges, Additional District judges, Magistrates, Additional Magistrates and Presidents of the Labour Tribunal.

Three associations of the above-mentioned judicial officers filed 3 separate writ applications namely Writ/35/2023, Writ/36/2023 and Writ/73/2023 requesting this Court to grant and issue a mandate in the nature of a writ of certiorari, a writ of prohibition and a writ of mandamus. Writ/35/2023 and Writ/36/2023 were supported by learned Senior President’s Counsel Dr. Romesh De Silva and Writ/73/2023 was supported by learned President’s Counsel Mr. Shamil Perera. All 3 matters were defended by learned Deputy Solicitor General Mr. Nirmalan Wigneswaran who appeared on behalf of all the respondents.

All parties agreed that all 3 matters to be taken up together and delivered one judgment.

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

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

The petitioners in Writ/73/2023 are holding the posts of duly elected President and Secretary respectively in the Association of Judicial Officers of Labour Tribunal.

The Executive Committee of those 3 associations, unanimously passed a resolution to make this 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 of the Executive Committee of the Association of Judicial Officers 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 officers and safeguard the doctrine of the separation of powers, the independence and impartiality of the Judiciary.

The petitioners state that they have a sufficient g