Terrisa Dhoray (Appellant) v Attorney General of Trinidad and Tobago and another (Respondents) No 2 (Trinidad and Tobago)

Terrisa Dhoray (Appellant) v Attorney General of Trinidad and Tobago and another (Respondents) No 2 (Trinidad and Tobago)

There is no constitutional prohibition, express or implied, against the transfer of revenue functions such as assessment and collection of taxes to a statutory authority staffed by employees who are not public officers. The rationale for chapter 9 protection is to insulate public officers from political interference while they are institutionally part of government; once such functions are transferred to a genuinely independent statutory body with adequate safeguards, chapter 9 protection is not constitutionally required. The Act does not alter entrenched provisions of the Constitution, and the appellant has not displaced the presumption of constitutionality.

Citation
[2024] UKPC 28
Parties
Appellant: Terrisa Dhoray; Respondents: Attorney General of Trinidad and Tobago and another
Jurisdiction
United Kingdom
Judgment Date
16 September 2024
Procedural Posture
Constitutional Appeal / Final Appeal From Court of Appeal to Judicial Committee of the Privy Council
Outcome
Appeal dismissed
Legal Topics
Public Service Commissions, Separation of Powers, Statutory Interpretation, Tax Administration, Entrenched Clauses, Judicial Review
Constitutional Law Administrative Law Public Service Commissions Separation of Powers Statutory Interpretation Tax Administration Entrenched Clauses Judicial Review

Case Brief

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Parties

Terrisa Dhoray

Appellant

Attorney General of Trinidad and Tobago and another

Respondents

Procedural Posture

Constitutional Appeal / Final Appeal From Court of Appeal to Judicial Committee of the Privy Council

Legal Issues

  1. 1 Whether the Trinidad and Tobago Revenue Authority Act is unconstitutional for devolving revenue functions to employees not protected by chapter 9 of the Constitution
  2. 2 Whether the assessment and collection of taxes are core governmental functions that must be performed by public officers under the protection of the Public Service Commission
  3. 3 Whether the Act breaches the separation of powers or entrenched provisions of the Constitution

Ratio Decidendi

There is no constitutional prohibition, express or implied, against the transfer of revenue functions such as assessment and collection of taxes to a statutory authority staffed by employees who are not public officers. The rationale for chapter 9 protection is to insulate public officers from political interference while they are institutionally part of government; once such functions are transferred to a genuinely independent statutory body with adequate safeguards, chapter 9 protection is not constitutionally required. The Act does not alter entrenched provisions of the Constitution, and the appellant has not displaced the presumption of constitutionality.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.