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Philippine Airlines, Inc (PAL) vs. Edu 164 SCRA 320

PHILIPPINE AIRLINES, INC., plaintiff-appellant, vs. ROMEO F. EDU, in his capacity as Land Transportation Commissioner, and UBALDO CARBONELL, in his capacity as National Treasurer, defendants-appellants.

G.R. No. L-41383 | 1988-08-15

D E C I S I O N

GUTIERREZ, JR., J.:

What is the nature of motor vehicle registration fees? Are they taxes or regulatory fees?

This question has been brought before this Court in the past. The parties are, in effect, asking for a re-examination of the latest decision on this issue.

This appeal was certified to us as one involving a pure question of law by the Court of Appeals in a case where the then Court of First Instance of Rizal dismissed the plaintiff-appellant's complaint for refund of registration fees paid under protest.

The disputed registration fees were imposed by the appellee, Commissioner Romeo F. Edu, pursuant to Section 8,...