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Friday, April 11, 2025

Court of Appeal rules 2017 Property Tax Mandatory Data Collection was Illegal and Unconstitutional

by

Derek Achong
1182 days ago
20220114

Derek Achong

The Court of Ap­peal has ruled that the Gov­ern­ment’s brief move to im­ple­ment a manda­to­ry da­ta col­lec­tion ex­er­cise for the im­ple­men­ta­tion of prop­er­ty tax in 2017 was il­le­gal and breached cit­i­zens’ con­sti­tu­tion­al rights.

De­liv­er­ing a writ­ten judge­ment, ear­li­er this morn­ing, Ap­pel­late Judges Pe­ter Ra­jku­mar, Char­maine Pem­ber­ton and Vasheist Kokaram re­versed the de­ci­sion of High Court Judge Jacque­line Wil­son, who dis­missed civic ac­tivist De­vant Ma­haraj’s law­suit on the is­sue in 2018.

Jus­tice Ra­jku­mar, who wrote the sub­stan­tive judge­ment, ruled that the Com­mis­sion­er of Val­u­a­tions had no le­gal au­thor­i­ty un­der Sec­tion 6 of the Val­u­a­tion of Land Act to re­quire Ma­haraj and oth­er prop­er­ty own­ers to sub­mit a val­u­a­tion re­turn form on or be­fore June 10, 2017 and that prop­er­ty own­ers were un­der no cor­re­spond­ing oblig­a­tion to do so.

Ra­jku­mar and his col­leagues stat­ed that Ma­haraj was on­ly en­ti­tled to de­c­la­ra­tions over the pol­i­cy, which was clar­i­fied by the Gov­ern­ment af­ter Ma­haraj brought his law­suit.

“Be­cause the Com­mis­sion­er re­versed course at the first op­por­tu­ni­ty , and the ev­i­dence sug­gests in­ad­ver­tence rather than high­hand­ed con­duct or in­tent to breach statute or the Con­sti­tu­tion, de­c­la­ra­tions of breach­es will there­fore suf­fice,” Ra­jku­mar said.

He was al­so care­ful to note that the judge­ment did not ex­tend to the Gov­ern­ment’s cur­rent da­ta col­lec­tion ex­er­cise which is be­ing done un­der a dif­fer­ent statu­to­ry regime. The cur­rent dead­line for sub­mis­sion un­der the new pol­i­cy, which is yet to be chal­lenged, is Jan­u­ary 31.

“Noth­ing here­in is in­tend­ed to be con­strued as af­fect­ing that ex­er­cise which is not be­fore this court on this ap­peal,” Ra­jku­mar said.

While the de­ci­sion in the case means that the forms that prop­er­ty own­ers, who would have sub­mit­ted them on the ba­sis of the pre­vi­ous manda­to­ry na­ture of the pol­i­cy be­fore it was re­versed, can­not now be used, the pan­el sug­gest­ed that some af­fect­ed per­sons may wish to leave their da­ta in the sys­tem for use un­der the cur­rent pol­i­cy.

“Some per­sons may be con­tent to have their in­for­ma­tion re­main with the Com­mis­sion­er even though they pro­vid­ed it on the ba­sis that it was manda­to­ry that they do so rather than go through the en­tire ex­er­cise at such fu­ture time if re­quired,” Ra­jku­mar said.

As a sec­ondary is­sue in the case, the ap­peal pan­el ruled that pre­vi­ous pol­i­cy breached Ma­haraj’s con­sti­tu­tion­al rights to pro­tec­tion of the law and re­spect for his pri­vate life.

Jus­tice Kokaram, who dealt specif­i­cal­ly with the lat­ter, not­ed that manda­to­ry pol­i­cy for the dis­clo­sure of per­son­al in­for­ma­tion such as tele­phone num­bers and email ad­dress­es caused the breach.

“The un­law­ful de­mand for this pri­vate in­for­ma­tion robs the in­ter­ac­tion be­tween the in­di­vid­ual and the State of its le­git­i­ma­cy. An il­le­git­i­mate pow­er to make the re­quest places the de­mand in the sphere of ex­clu­sion,” Kokaram said.

Ma­haraj was rep­re­sent­ed by Anand Ram­lo­gan, SC, Renu­ka Ramb­ha­jan, Kent Sam­lal , Jayan­ti Lutch­me­di­al, Jared Ja­groo, and Vishaal Siewsaran.

Property Tax


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