The concept of a tax per se runs in contradistinction with that of protection from deprivation of property. Taxation is usually a matter of government policy and it is from what is obtained from various taxes that the government can meet its expenses, administrative, social and otherwise. A tax cannot be unconstitutional where it satisfies the general norms of civil, political, social and economic as well as other categories of rights." - NULLE PART AILLEURS LTD v MAURITIUS REVENUE AUTHORITY 2008 MR 367

Critically analyse the above statement in light of decided cases and relevant legislations.