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Palma Development Corporation vs Municipality of Malangas, Zamboanga del Sur

PALMA DEVELOPMENT CORPORATION, petitioner, vs. MUNICIPALITY OF MALANGAS, ZAMBOANGA DEL SUR, respondent.

G.R. No. 152492 | 2003-10-16

D E C I S I O N

PANGANIBAN, J.:

In accordance with the Local Government Code of 1991, a municipal ordinance imposing fees on goods that pass through the issuing municipality's territory is null and void.

The Case

The Petition for Review[1] before us assails the August 31, 2001 Decision[2] and the February 6, 2002 Resolution[3] of the Court of Appeals (CA) in CA-GR CV No. 56477. The dispositive portion of the challenged Decision reads as follows:

"UPON THE VIEW WE TAKE OF THIS CASE, THUS, the assailed Decision is VACATED and SET ASIDE, and this case is ordered REMANDED to the court a quo for the reception of evidence of the parties on the...