Back

Cebu Portland Cement Co. vs. Municipality Of Naga, Cebu, Et Al

CEBU PORTLAND CEMENT COMPANY, plaintiff-appellant, vs. MUNICIPALITY OF NAGA, CEBU, ET AL., defendants-appellees.

G.R. No. L-24116-17 | 1968-08-22

D E C I S I O N 


FERNANDO, J.: 

In two separate actions, plaintiff-appellant Cebu Portland Cement Company sought to test the validity of the distraint and thereafter the sale at public auction by the principal defendant-appellee, Municipality of Naga, Cebu, of 100,000 bags of cement for the purpose of satisfying its alleged deficiency in the payment of the municipal license tax for 1960, municipal license tax for 1961 as well as the penalty, all in the total sum of P204,300.00. The lower court rendered a joint decision sustaining the validity of the action taken by defendant-appellee Municipality of Naga. The case is now before us...