The Supreme Court has ruled that the Inland Revenue Department’s decision to impose Advance Personal Income Tax (APIT) on judges under the Inland Revenue (Amendment) Act is legally valid.

The decision was made while dismissing appeals filed by the Judicial Service Association of Sri Lanka, the Association of Judicial Officers representing District Judges, Magistrates and Additional Magistrates, and the association representing Labour Tribunal Chairpersons.

The associations had challenged the decision to impose APIT on judges.