The Court of Appeal today (November 6) proposed that an administrative settlement be explored in the ongoing writ applications filed by Sri Lanka’s national male and female cricketers challenging a tax classification by the Inland Revenue Department.
The petitions filed by ODI and T20 captain Charith Asalanka and Test captain Dhananjaya de Silva, along with female cricketers Chamari Athapaththu and Anushka Sanjeewani, were taken up before Court of Appeal President Justice Rohantha Abeysuriya PC and Justice Priyantha Fernando.
The cricketers have contested the Inland Revenue Department’s decision to classify them as employees of Sri Lanka Cricket (SLC) and to retrospectively impose Advance Personal Income Tax (APIT) from 2023. The applications were also authorized by several senior players, including Angelo Mathews, Dinesh Chandimal, Wanindu Hasaranga, Mahesh Theekshana, Kusal Mendis, and Kusal Perera.
Appearing for the petitioners, Counsel Nishan Sydney Premathiratne argued that the classification was arbitrary and erroneous, stating that cricketers act as independent professionals who make spontaneous on-field decisions that cannot be controlled or directed by SLC. He said that although the players are subject to certain rules, that alone does not make them employees — just as lawyers, doctors, and engineers are subject to professional regulations but remain independent service providers.
Premathiratne further submitted that the Inland Revenue Department’s decision was made without prior notice or an opportunity for the players to be heard, violating principles of natural justice, and that cricketers do not receive any form of employee benefits.
The Court, while stressing that it did not favour any party, proposed that the stakeholders attempt to resolve the issue through discussion in the best interest of Sri Lankan cricket.
President’s Counsel Kuvera de Soyza, representing Sri Lanka Cricket, also maintained that the Inland Revenue Department’s decision was arbitrary and warned that it could have broader implications across cricket’s administrative and contractual structures.
The matter was fixed for further hearings on November 18, November 27, and December 2.
Counsel Nishan Sydney Premathiratne appeared with Attorneys Shenali Dias and Sidath Gajanayaka for Asalanka and de Silva, while President’s Counsel Dr. Harsha Cabral appeared with Attorneys Vikum Jayasinghe and Manith Dasanayake for Athapaththu and Sanjeewani. President’s Counsel Kuvera de Soyza appeared for SLC, and Deputy Solicitor General Manohara Jayasinghe represented the State. (Newswire)
