Robert Strang and Katherine Bailey Instructed by Freedom Law Chambers for the Appellant.
Case ID: JCPC 2024/0051
Jurisdiction: Court of Appeal of the Republic of Trinidad and Tobago
Case summary
Issue
Is the Trinidad and Tobago Revenue Authority Act, Act No. 17 of 2021 (“the Act”) unconstitutional, on the basis that it removes tax assessment and collection functions from public officers?
Facts
The Act created a new body corporate, the Trinidad and Tobago Revenue Authority (“the Authority”). The Act also transferred to the Authority, the functions of assessing and collecting tax, administering and enforcing the revenue laws, and enforcing border control measures. Those functions had previously been performed by public officers in divisions in the Ministry of Finance. The Appellant is one such public officer. The appointment and tenure of public officers is governed by Chapter 9 of the Constitution of Trinidad and Tobago (“the Constitution”). Not all employees of the Authority are public officers.
The Appellant brought a claim against the Respondent, seeking declarations that the Act is inconsistent with the Constitution on the basis that it: (i) vests in the Minister of Finance and Authority the power of appointment, removal and disciplinary control over public officers; or (ii) devolves the performance of functions of the Government to persons who are not public officers. The Authority was joined to the claim as an interested party.
The High Court dismissed the Appellant’s claim and refused an application for interim relief that would have stayed the implementation of part of the Act. The Court of Appeal dismissed the Appellant’s appeals against both decisions, but also: (a) stayed the effect of its own decision until 25 September 2024; and (b) granted the Appellant permission to appeal.
The Appellant now appeals to His Majesty in Council.
Parties
Appellant
Terrissa Dhoray
Respondent
The Attorney General of Trinidad and Tobago
Appeal
Justices
Lord Reed, Lord Lloyd-Jones, Lord Burrows, Lord Stephens and Lady Simler
Hearing start date
18 July 2024
Hearing finish date
18 July 2024
Judgment details
Judgment date
16 September 2024
Neutral citation
[2024] UKPC 28
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