Key Facts
- •The Trinidad and Tobago Revenue Authority Act (Act No. 17 of 2021) created a semi-autonomous body to handle tax assessment and collection.
- •The Act transfers some functions previously performed by public officers (protected under Chapter 9 of the Constitution) to employees of the Authority, who are not public officers.
- •The appellant, a public officer, challenges the Act's constitutionality, arguing that core governmental functions cannot be performed by non-public officers.
- •The lower courts dismissed the appellant's claim.
- •The appeal focuses on whether transferring tax assessment and collection functions to the Authority breaches the Constitution.
Legal Principles
The Constitution is the supreme law, and any inconsistent law is void.
Section 2 of the Constitution
Chapter 9 of the Constitution protects public officers from political pressure through the Public Service Commission.
Chapter 9 of the Constitution
Parliament can confer functions on entities other than the President (Section 74(3)).
Section 74(3) of the Constitution
There's a strong presumption of constitutionality; the burden of proving invalidity lies heavily on the challenger.
Suratt v Attorney General of Trinidad and Tobago [2007] UKPC 55
The definition of core governmental functions is not expressly provided in the Constitution.
Not explicitly stated, but inferred throughout the judgment
The rationale for Chapter 9 protection is to shield public officers and the public from political influence due to their institutional position within the government.
Perch v Attorney General [2003] UKPC 17
Outcomes
Appeal dismissed.
The Act's transfer of revenue functions does not breach any implied constitutional provision. The Authority is genuinely independent, and sufficient safeguards protect employees and the public from political interference.