Judgment No. CCZ 7/2014 6 Const. Application No. 41/2014 The obligation to pay income tax assessed to be due and payable is imposed by s 71(1) of the Income Tax Act. Mr Sakhe for the respondent took a point in limine. It is that s 167(5)(a) of the Constitution makes provision for the making of Rules of the Constitutional Court allowing a person to bring a constitutional matter directly to the Constitutional Court with or without leave of the Constitutional Court, when it is in the interests of justice to do so. He argued that the makers of the Constitution did not envisage a situation where a person alleging that a fundamental right or freedom enshrined in [Chapter 4] has been, is being or is likely to be infringed can approach the Constitutional Court for appropriate relief without first showing, on an application, that it was in the interests of justice to do so. Mr Sakhe’s contention is based on the fact that whilst the Constitutional Court has jurisdiction to decide only constitutional matters and those matters reserved for its exclusive jurisdiction under s 167(2) of the Constitution, it certainly is not the only court with jurisdiction to decide constitutional matters. The Supreme Court and the High Court have jurisdiction to decide constitutional matters. Mr Uriri relied on the broad terms of s 85(1) of the Constitution giving any of the persons listed under the section the right to approach “a court” alleging that a fundamental right or freedom enshrined in Chapter 4 has been, is being or is likely to be infringed. Mr Sakhe’s contention finds support from a decision of the Constitutional Court of South Africa in Satchwell v President of the Republic of South Africa & Another 2003(4) SA 266(CC).