In a landmark constitutional verdict, a five-member bench of the Supreme Court of Sri Lanka ruled that judicial officers across the island—including High Court judges, District Judges, Magistrates, and Presidents of Labour Tribunals—are legally liable to pay income tax under the Inland Revenue Act.

The five-member bench, comprising Chief Justice Preethi Padman Surasena, Justice Shiran Gooneratne, Justice Janak De Silva, Justice Mahinda Samayawardhana, and Justice Arjuna Obeyesekere, formally dismissed three appeals filed by judicial associations challenging an earlier Court of Appeal decision. Delivering the principal judgment, Justice Janak De Silva observed that while the constitutional independence of the judiciary remains paramount, judicial officers remain subject to non-discriminatory taxation applicable to all citizens, and Advance Personal Income Tax (APIT) deductions do not violate the Constitution.