The Minister of Finance, Honourable Colm Imbert, MP, wishes to advise that today the Judicial Committee of the Privy Council on appeal from the Court of Appeal of the Republic of Trinidad and Tobago, unanimously dismissed the appeal in Civil App. No. P 351 of 2023 Terrisa Dhoray v. The Attorney General and the Trinidad and Tobago Revenue Authority. As a consequence, the State has again succeeded in defending the constitutionality of the Trinidad and Tobago Revenue Authority before the Courts. Attached are copies of the decision and a press summary from the Privy Council. The appeal to the Judicial Committee of the Privy Council panel ensued before Lord Reed, Lord Lloyd-Jones, Lord Burrows, Lord Stephens and Lady Simler.

The Privy Council in upholding the decision that the Trinidad and Tobago Revenue Authority Act does not breach the Constitution of the Republic of Trinidad and Tobago, opined that: