Case Digest (G.R. No. L-41631)
Facts:
In 165 Phil. 909 EN BANC (G.R. No. L-41631, December 17, 1976), the Municipal Board of Manila enacted Ordinance No. 7522 on June 12, 1974, regulating public markets and prescribing stall rental and other fees; Mayor Ramon D. Bagatsing approved it on June 15, 1974. On February 17, 1975, the Federation of Manila Market Vendors, Inc. filed Civil Case No. 96787 before the Court of First Instance of Manila, Branch XXX, seeking to declare the ordinance void on four grounds: non-compliance with the publication requirement of the Revised City Charter of Manila (R.A. 409, as amended); failure to involve the Market Committee as mandated by R.A. 6039; violation of Section 3(e) of the Anti-Graft and Corrupt Practices Act; and conflict with Presidential Decree No. 7 (September 30, 1972) on livestock fees. On March 11, 1975, the trial court denied the Federation’s motion for a preliminary injunction for failure to exhaust administrative remedies. After hearings, it rendered judgment on AugustCase Digest (G.R. No. L-41631)
Facts:
- Enactment and approval of Ordinance No. 7522
- On June 12, 1974, the Municipal Board of Manila enacted Ordinance No. 7522 regulating public markets, prescribing stall rental fees and penalties.
- Mayor Ramon D. Bagatsing approved the ordinance on June 15, 1974.
- Initiation of nullity suit by Federation of Manila Market Vendors
- On February 17, 1975, Civil Case No. 96787 was filed before the Court of First Instance of Manila challenging Ordinance No. 7522.
- The complaint alleged non-compliance with publication requirements of the Revised City Charter, lack of Market Committee participation under R.A. 6039, violation of Section 3(e) of the Anti-Graft and Corrupt Practices Act, and conflict with P.D. No. 7 on livestock fees.
- Trial court proceedings and decision
- March 11, 1975: Trial court denied the prayer for preliminary injunction for alleged failure to exhaust administrative remedies under the Local Tax Code.
- August 29, 1975: Trial court declared Ordinance No. 7522 null and void for failure to publish before enactment and after approval as required by the Revised City Charter.
- September 26, 1975: Motion for reconsideration denied; petitioners filed a petition for review on certiorari with the Supreme Court.
Issues:
- Which publication requirement governs tax ordinances enacted by the Municipal Board of Manila: the Revised City Charter (pre- and post-publication) or the Local Tax Code (post-publication only)?
- Does failure to exhaust administrative remedies under the Local Tax Code bar judicial challenge of the ordinance?
- Is Ordinance No. 7522 a “tax ordinance” within the meaning of the Local Tax Code?
- Does nonparticipation of the Market Committee under R.A. 6039 invalidate the ordinance?
- Does the delegation of fee collection to a private corporation and the alleged benefit inure to private advantage in violation of Section 3(e) of the Anti-Graft Act?
Ruling:
- (Subscriber-Only)
Ratio:
- (Subscriber-Only)
Doctrine:
- (Subscriber-Only)