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Mithi Ng Bayan Cooperative Marketing Association Inc. Vs. J. Antonio Araneta 112 Phil. 772

MITHI NG BAYAN COOPERATIVE MARKETING ASSOCIATION INC., petitioner, vs. J. ANTONIO ARANETA, Collector of Internal Revenue, respondent.

G.R. No. L-14575 | 1961-07-31

D E C I S I O N 


PADILLA, J.: 

This is an appeal under section 18, Republic Act No. 1125, by the Mithi Ng Bayan Cooperative Marketing Association, Inc., from that part of a judgment dated 14 August 1948 rendered by the Court of Tax Appeal upholding the decision of the Collector of Internal Revenue that denied the petitioner's claim for refund of the sum of P3,590.53 paid by it as privilege or fixed tax upon business and percentage tax, and surcharge due (Annex A) and the resolution dated 8 October 1958, denying its motion for reconsideration. 

On 3 July 1953, Pedro Guevarra, an agent of the Bureau of Internal Revenue, assigned...