Sri Lanka’s Test captain Dhananjaya de Silva and ODI captain Charith Asalanka have filed a petition in the Court of Appeal, seeking to quash the Inland Revenue Department’s (IRD)
decision to levy Withholding Tax on national cricketers by categorizing them as employees of Sri Lanka Cricket (SLC).
The petition was heard yesterday (18) by a bench comprising Acting Chairman Justice Mohamed Lafar Tahir and Justice K.P. Fernando.
The court scheduled a follow-up hearing for March 28 to confirm the facts surrounding the case.
The petitioners argue that the classification of national players as employees contradicts existing legal guidelines.
They highlight that the cricketers have not been part of the Employees’ Provident Fund (EPF) or Employees’ Trust Fund (ETF), which further supports their claim of being independent service providers, not employees.
The dispute stems from a January 17 decision by the SLC Executive Committee, which redefined national players’ contracts, triggering the IRD’s Withholding Tax decision.
The captains have sought a writ of certiorari to quash the decision, alongside a request for an interim injunction to prevent the IRD’s actions until the final ruling.
Respondents in the case include the Commissioner General of Inland Revenue, SLC’s Chairman and Executive Committee, and other relevant authorities.
The petitioners assert that the decision is causing significant prejudice to national-level players and must be overturned.