Back

City of Cebu vs Intermediate Appellate Court

CITY OF CEBU and/or CITY COUNCIL OF THE CITY OF CEBU, composed of Hon. FLORENCIO S. UROT, RAYMUNDO A. CRYSTAL, BIENVENIDO B. TUDTUD, JOSE V. CUENCO, PABLO U. ABELLA, GEORGE M. BALADJAY, ARTURO L. ABELLANA, JESUS S. GABUYA, and MARIO R. VELOSO, petitioners, vs. HON. INTERMEDIATE APPELLATE COURT, HON. CESAR VIRATA and HON. PEDRO M. ALMANZOR, in their capacities as Secretary and Acting Secretary, respectively, Department of Finance, respondents.

G.R. No. 70684 | 1986-10-10

D E C I S I O N

PARAS, J:

Petitioners in this instant petition seek reversal of the judgment of the then Intermediate Appellate Court in its AC-G.R. CV No. 64237 which affirmed the Decision of the then Court of First Instance of Cebu Branch IV, Cebu City, dismissing the appeal of petitioners and affirming the action taken by respondents Secretary and Acting Secretary, Department of Finance, in suspending the effectivity of Section 57, Section 65(G), Section 74(Q) and (R) and Section 102, all of Cebu City Tax Ordinances I and II, Series of 1974.
Pursuant to Presidential Decree No. 231, as amended, otherwise known as the Local Tax Code,...