The Supreme Court (SC) has decided that the Inland Revenue Department's decision to impose an Advance Personal Income Tax (APIT) on judges, under the Inland Revenue (Amendment) Act, is valid before the law. The SC reached this decision while dismissing appeals filed by representatives of the High Court (HC) Judges’ Association, the Judicial Service Association and the Association of Judicial Officers of Labour Tribunals representing District Judges, Magistrates, Additional Magistrates and Chairpersons of Labour Tribunals, challenging the decision. Accordingly, the Court ruled that judicial officers including HC Judges, District Judges and Magistrates are liable to pay income tax on their remuneration and that the authorities are entitled to deduct APIT from that remuneration.