Back

Ernesto M. Maceda vs. Catalino Macaraig, Jr. 197 SCRA 771

ERNESTO M. MACEDA, petitioner vs. HON. CATALINO MACARAIG, JR., in his capacity as Executive Secretary, Office of the President; HON. VICENTE R. JAYME, in his capacity as Secretary of the Department of Finance; HON. SALVADOR MISON, in his capacity as Commissioner, Bureau of Customs; HON. JOSE U. ONG, in his capacity as Commissioner of Internal Revenue; NATIONAL POWER CORPORATION; the FISCAL INCENTIVES REVIEW BOARD; Caltex (Phils.) Inc.; Pilipinas Shell Petroleum Corporation; Philippine National Oil Corporation; and Petrophil Corporation, respondents.

G.R. No. 88291 | 1991-05-31

EN BANC
 
D E C I S I O N
 
 
This petition seeks to nullify certain decisions, orders, rulings, and resolutions of respondents Executive Secretary, Secretary of Finance, Commissioner of Internal Revenue, Commissioner of Customs and the Fiscal Incentives Review Board (FIRB) for exempting the National Power Corporation (NPC) from indirect tax and duties. 
 
The relevant facts are not in dispute.
 
On November 3, 1986, Commonwealth Act No. 120 created the NPC as a public corporation to undertake the development of hydraulic power and the production of power from other sources. 1 
 
On June 4, 1949, Republic Act...