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Rep. Of the Phil. Vs. Court of Appeals, etal.

REPUBLIC OF THE PHILIPPINES, petitioner, vs. THE COURT OF APPEALS, and NIELSON & COMPANY, INC., respondents.

G.R. No. L-38540 | 1987-04-30

D E C I S I O N


PADILLA, J.:

This is a petition for review on certiorari of the decision of the respondent Court of Appeals 1 in CA G.R. No. 37417-R, dated 3 April 1974, reversing the decision of the then Court of First Instance of Manila which ordered private respondent Nielson & Co., Inc., to pay the Government the amount of P11,496.00 as ad valorem tax, occupation fees, additional residence tax and 25% surcharge for late payment, for the years 1949 to 1952, and costs of suit, and of the resolution of the respondent Court, dated 31 May 1974, denying petitioner's motion for reconsideration of said decision of 3 April 1974.

In a demand...