Back

Commissioner Of Internal Revenue Vs. National Labor Relations Commission, Et Al.

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. NATIONAL LABOR RELATIONS COMMISSION, DEPUTY CITY SHERIFF CARMELO V. CACHERO, MARITIME COMPANY OF THE PHILIPPINES, DOMINGO C. NIANGAR, DANIEL C. SABINO, FERNANDO S. TULIAO and TULMAR TRADING CORPORATION, respondents.

G.R. No. 74965 | 1994-11-09

D E C I S I O N


MENDOZA, J.:

This is a petition for certiorari to set aside the resolution dated April 4,1986 1 of the National Labor Relations Commission in NLRC Case No. NCR-12-4233-84 (Domingo C. Niangar v. Maritime Company of the Philippines), affirming the denial by the Labor Arbiter 2 of petitioner's motion to annul the sheriff's sale of four barges or, in the alternative, to order him to remit the proceeds of his sale to the Bureau of the Internal Revenue for the satisfaction of the tax liabilities of private respondent Maritime Company of the Philippines.

The facts are as follows:

On January 12, 1984 the Commissioner of the...