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Antonio Reyes vs. Court of Appeals 320 SCRA 486

ANTONIO Z. REYES, ELISEO P. OCAMPO and EDITHA ARCIAGA-SANTOS, petitioners, vs. COURT OF APPEALS, HON. SECRETARY OF JUSTICE FRANKLIN DRILON and MAYOR JINGGOY ESTRADA (JOSE EJERCITO) OF THE MUNICIPALITY OF SAN JUAN, METRO MANILA, respondents.

G.R. No. 118233 | 1999-12-10

R E S O L U T I O N

QUISUMBING, J.:

For review is the decision[1] of the Court of Appeals, dated August 3, 1994 and its resolution[2] dated December 8, 1994 in CA - G.R. SP No. 32473. Said decision dismissed the prohibition case brought by the petitioners against respondent officials of the Municipality of San Juan to stop the enforcement of Tax Ordinance Nos. 87, 91, 95, 100 and 101.

The factual antecedents are as follows:

The Sangguniang Bayan of San Juan, Metro Manila implemented several tax ordinances as follows:

Ordinance No.        Title

87       An ordinance imposing a municipal tax of...