Back

Municipality of Jose Panganiban, Et Al. vs. Shell Company of the Philippines, Ltd.

THE MUNICIPALITY OF JOSE PANGANIBAN, PROVINCE OF CAMARINES NORTE, ETC., plaintiff-appellant, vs. THE SHELL COMPANY OF THE PHILIPPINES, LTD., defendant-appellee.

G.R. No. L-18349 | 1966-07-30

D E C I S I O N


REGALA, J.:


This is an appeal from the decision of the Court of First Instance of Manila in Civil Case No. 43404, dated January 27, 1961, dismissing plaintiff-appellant's complaint for the collection of sales taxes from the defendant-appellee on the ground that the law which authorizes the said plaintiff to impose and collect the same, Republic Act No. 1435, is unconstitutional.

Republic Act 1435, entitled "An Act To Provide Means For Increasing Highway Special Fund," is actually an amendment to Sections 142 and 145 of the National Internal Revenue Code, Commonwealth Act 466, for as its first two sections read:

"SECTION 1....