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United Christian Missionary Society vs. Social Security Commission

UNITED CHRISTIAN MISSIONARY SOCIETY, UNITED CHURCH BOARD FOR WORLD MINISTERS, BOARD OF FOREIGN MISSION OF THE REFORMED CHURCH IN AMERICA, BOARD OF MISSION OF THE EVANGELICAL UNITED PRESBYTERIAN CHURCH, COMMISSION OF ECUMENICAL MISSION ON RELATIONS OF THE UNITED PRESBYTERIAN CHURCH, petitioners, vs. SOCIAL SECURITY COMMISSION and SOCIAL SECURITY SYSTEM, respondents.

G.R. Nos. L-26712-16 | 1969-12-27

D E C I S I O N 
 
 
TEEHANKEE, J.: 
 
In this appeal from an order of the Social Security Commission, we uphold the Commission's Order dismissing the petition before it, on the ground that in the absence of an express provision in the Social Security Act 1 vesting in the Commission the power to condone penalties, it has no legal authority to condone, waive or relinquish the penalty for late premium remittances mandatorily imposed under the Social Security Act. 
 
The five petitioners originally filed on November 20, 1964 separate petitions with respondent Commission, contesting the social security coverage...