Back

Pelizloy Realty Corporation, represented herein by its President, Gregory K. Loy Vs. The Province of Benguet

PELIZLOY REALTY CORPORATION, represented herein by its President, GREGORY K. LOY, Petitioner, vs. THE PROVINCE OF BENGUET, Respondent.

G.R. No. 183137 | 2013-04-10

THIRD DIVISION

DECISION 

LEONEN, J.: 

The principal issue in this case is the scope of authority of a province to impose an amusement tax.

This is a Petition for Review on Certiorari under Rule 45 of the Rules of Court praying that the December 10, 2007 decision of the Regional Trial Comi,- Branch 62, La Trinidad, Benguet in Civil Case No. 06-CV-2232 be reversed and set aside and a new one issued in which: ( 1) respondent 

Province of Benguet is declared as having no authority to levy amusement taxes on admission fees for resorts, swimming pools, bath houses, hot springs, tourist spots, and other places for recreation; (2)...