The Minister of Finance, Honourable Colm Imbert, MP, wishes to advise that today the Court of Appeal 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 constitutionally of the Trinidad and Tobago Revenue Authority before the Courts.

The Court of Appeal panel comprised of Bereaux J.A., Pemberton J.A. and Dean-Armourer J.A.

In upholding the decision of the James J., in the High Court, Bereaux J.A., opined that: