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Teodoro Padilla vs. City Of Pasay, Et Al.

TEODORO PADILLA, plaintiff-appellant, vs. CITY OF PASAY, HERMOGENES M. DIEGO as City Treasurer of Pasay City, defendants-appellees.

G.R. No. L-24039 | 1968-06-29

D E C I S I O N 


FERNANDO, J.: 

In this suit for the refund of a penalty alleged to be erroneously and illegally collected, the amount due and demandable being in excess of what ought to have been paid on the realty tax due, it being shown that the first installment of such tax was paid on time, but the second installment, through oversight, was not remitted until after the lapse of one month from the date due, the question is whether or not the taxpayer should be held liable for the penalty based on the amount of the whole tax to be computed from the date such tax was due or from the time the second installment ought to have been...