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Film Development Council of the Philippines vs. Colon Heritage Realty Corporation

FILM DEVELOPMENT COUNCIL OF THE PHILIPPINES, PETITIONER, VS. COLON HERITAGE REALTY CORPORATION, OPERATOR OF ORIENTE GROUP THEATERS, REPRESENTED BY ISIDORO A. CANIZARES, RESPONDENT. FILM DEVELOPMENT COUNCIL OF THE PHILIPPINES, PETITIONER, VS. CITY OF CEBU AND SM PRIME HOLDINGS, INC., RESPONDENTS.

G.R. No. 204418 and G.R. No. 203754 | 2015-06-16

EN BANC
 
D E C I S I O N

VELASCO JR., J.:

The Constitution is the basic law to which all laws must conform; no act shall be valid if it conflicts with the Constitution. In the discharge of their defined functions, the three departments of government have no choice but to yield obedience to the commands of the Constitution. Whatever limits it imposes must be observed.[1]

The Case
 
Once again, We are called upon to resolve a clash between the inherent taxing power of the legislature and the constitutionally-delegated power to tax of local governments in these consolidated Petitions for Review on Certiorari under Rule 45 of the Rules of...