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Jesus C. Estanislao Vs. Amado Costales

JESUS C. ESTANISLAO, in his capacity as the SECRETARY OF FINANCE, petitioner, vs. HONORABLE AMADO COSTALES, AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 14, at ZAMBOANGA CITY, and CITY OF ZAMBOANGA, represented by the HONORABLE CITY MAYOR, respondents.

G.R. No. 96516 | 1991-05-08

D E C I S I O N


GANCAYCO, J.:

The validity of Ordinance No. 44 of Zamboanga City, dated January 13, 1982 imposing a PO.01 tax per liter of softdrinks produced, manufactured, and/or bottled within the territorial jurisdiction of the City of Zamboanga is the issue addressed by this petition.

This Ordinance was passed by the Sangguniang Panglungsod of Zamboanga City. 1 On February 16, 1982, the Sanggunian sent a copy of the Ordinance to the then Minister of Finance by registered mail for his review pursuant to P.D. No. 231, otherwise known as the Local Tax Code.

On December 3, 1982, the Minister of Finance through Deputy Minister...