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 Rat