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Arabay, Inc. vs. Court of First Instance (CFI) of Zamboanga Del Norte

ARABAY, INC., petitioner, vs. THE COURT OF FIRST INSTANCE OF ZAMBOANGA DEL NORTE, BRANCH II, THE CITY OF DIPOLOG and EMILIO L. TAGAILO, in his capacity as City Treasurer of the City of Dipolog, et al., respondents.

G.R. No. L-37684 | 1975-09-10

D E C I S I O N

CASTRO, J:

Before us is a petition for review of the decision of the Court of First Instance of Zamboanga del Norte, Branch II, dismissing the complaint of the herein petitioner Arabay, Inc. for annulment of a tax ordinance of the Municipal Council of Dipolog, Zamboanga del Norte, and for refund of the taxes it had paid thereunder.

On December 17, 1965 the Municipal Council of Dipolog enacted Ordinance No. 19 amending Section 1 of ordinance No. 53, series of 1964. As thus amended the said Section 1 reads as follows:

"Section 1.There shall be charged for the selling and distribution of refined and manufactured mineral oils,...