JUDGMENT
The age-old practice of revenue collection for effective administration of public institutions and social welfare programmes in ancient civilisations, despotic domains, monarchies and modern democracies, have been the subject of contest between states and their citizenry. To determine “what belongs to Caesar,” so as to guide modern democracies in tax collection and administration of state resources, civilised nations have developed policy and legal frameworks founded on sound principles that attract public approval. Any policy or legislation that falls short of such approval by all, or by a majority of the citizenry in a defined process of public participation, triggers resistance and disquiet that call for judicial intervention as is the appeal before us.
In his book The Spirit of the Laws (Batoche Books 2001, Book XIII Chapter 1 at p 232, Charles de Secondat, Baron de Montesquieu laid down the immutable principles that govern the levying of taxes and tax administration in the…