Back

The Honorable Secretary of Finance vs The Honorable Ricardo M. Ilarde, et al

The Honorable Secretary of Finance, Petitioner, versus THE HONORABLE RICARDO M. ILARDE, Presiding Judge, Regional Trial Court, 6th Judicial Region, Branch 26, Iloilo City, and CIPRIANO P. CABALUNA, JR., Respondents.

G.R. NO. 121782 | 2005-05-09

D E C I S I O N


CHICO-NAZARIO, J.:

At the fulcrum in the case before Us is the constitutional question of whether or not the then Ministry of Finance could legally promulgate regulations prescribing a rate of penalty on delinquent taxes other than that provided for under Presidential Decree (P.D.) No. 464, also known as the Real Property Tax Code.

In this petition for review, petitioner Secretary of Finance seeks to reverse and set aside the Decision[1] dated 28 August 1995 rendered by respondent Judge Ricardo M. Ilarde of the Regional Trial Court (RTC), 6th Judicial Region, Branch 26, Iloilo City, in Civil Case No. 21207 for Declaratory...