Writ petitions by national cricketers: Court proposes administrative resolution

Colombo, Nov. 6 (Daily Mirror) - The Court of Appeal today proposed that the writ petitions filed by Sri Lanka National Cricket players challenging the classification of Sri Lanka’s national cricketers as employees of the national association Sri Lanka Cricket (SLC), by the Inland Revenue Department (IRD) should be resolved with a meeting of the stake holders in the interest of the game of cricket. 

The petitions filed by the two national male cricket captains and the female cricketers were taken up today for argument before the President of the Court of Appeal, Justice Rohantha Abeysuriya, PC and Justice Priyantha Fernando. 

The petitioners, Charith Asalanka and Dhananjaya De Silva, as the respective captains of the One Day International and Twenty20 cricket teams and the Test cricket team, had challenged the Inland Revenue Department’s classification of Sri Lanka’s national cricketers as employees of Sri Lanka Cricket who had been authorised by many other players including Angelo Mathews, Dinesh Chandimal, Wanidu Hasaranga, Mahesh Theekshana, Kusal Mendis and Kusal Perera. 

The Inland Revenue Department’s decision was challenged by cricketers on the basis that the Inland Revenue Department had retrospectively imposed Advance Personal Income Tax (APIT) from the year 2023 by classifying them as employees. 

Counsel on behalf of the petitioners, Nishan Sydney Premathiratne, commenced submissions in the hearing and submissions were made on the basis that the said decision was wrong as it was made on the grounds that included that the cricketers’ scope of duties can be controlled, that the cricketers are subject to the rules of SLC and, in addition, they do not take risks and that there is no risk of remuneration, and therefore, the cricketers could be construed as employees of SLC. 

Among other things, Counsel Premathiratne submitted to court that cricketers discharge their duties on the cricket field and have to make independent, spontaneous decisions without the control or direction of anyone else and the discharge of duties on field cannot be controlled and the basis of the Inland Revenue decision is wrong and arbitrary. 

He further added that even Independent Service Providers are governed by the rules of their governing professional bodies as the Supreme Court in case of lawyers. And though there are rules, lawyers, doctors, accountants and engineers are recognised by law as independent service providers. It was submitted that simply because an individual is subject to rules, and in the case of cricketers the rules of the game, such cannot mean that they are employees. He further submitted that the arrangement between cricketers and the governing body in the form of contracts which had continued for many years and at all times the cricketers were not considered as employees. In addition, that some cricketers are also employed in other entities and tri-forces and such classification as employees purely for the purpose of advance personal tax is arbitrary. 

In addition, it was submitted to court that the decision in respect of the classification was without any notice given to the players and without any hearing being afforded and that such is against principles of natural justice and in addition that cricketers do not get any form of employment benefits. 

The Court of Appeal, during the hearing, while intimating that it does not favour any party, proposed that the matter should be endeavoured to be resolved with a meeting of the stake holders in the interest of the game of cricket. 

Sri Lanka Cricket represented by Kuvera De Soyza, PC also submitted that this decision is arbitrary and illegal and the matter would have a ripple effect across the cricketing arrangement and could result in other issues.

The matter was fixed for further hearing and submissions to continue on behalf of the Petitioners, SLC and the Inland Revenue Department on 18 November 2025, 27 November 2025 and 2 December 2025. 

Counsel Nishan Sydney Premathiratne appeared with Attorneys Shenali Dias and Sidath Gajanayaka on the instructions of Gamindu Karunasena for the petitioners representing the male cricketers Charith Asalanka and Dhananjaya De Silva.  

President’s Counsel Dr. Harsha Cabral with Attorneys Vikum Jayasinghe and Manith Dasanayake on the instructions of Gamindu Karunasena appeared for the petitioners representing the female cricketers Chamari Athapaththu and Anushka Sanjeewani. 

President’s Counsel Kuvera de Soyza with Attorney Sajana de Soyza on the instructions of Sanjay Fonseka represented Sri Lanka Cricket. 

Deputy Solicitor General Manohara Jayasinghe appeared for the Attorney General.