You are on page 1of 3
UNIVERSITY OF THE EAST CM Recto, Manila College of Law A Case Digest by GROUP 1

UNIVERSITY OF THE EAST

CM Recto, Manila

College of Law

A Case Digest by

UNIVERSITY OF THE EAST CM Recto, Manila College of Law A Case Digest by GROUP 1

GROUP 1 (Tax Case #2):

Aguirre, Tkisha Guevarra, Patricia Allaine (Leader) Lasheras, Marry Rose Ruba, Angelie Vicente, Ariane

General Principles of Taxation:

HAGONOY MARKET VENDOR ASSOCIATION , petitioner vs. MUNICIPALITY OF HAGONOY, BULACAN, respondent

G.R. No. 137621, February 6, 2002, PUNO, J.:

Facts:

On October 1, 1996, the Sangguniang Bayan of Hagonoy, Bulacan, enacted an ordinance, Kautusan Blg. 28, which increased the stall rentals of the market vendors in Hagonoy. Then Acting Municipal Mayor Maria Garcia Santos approved the Ordinance on October 7, 1996. After its approval, copies of the ordinance were given to the Municipal Treasurer on the same day. The Sangguniang Panlalawigan approved the Ordinance on November 9, 1996. It was posted during the period from November 4-25, 1996 in three (3) public places, viz: in front of the municipal building, at the bulletin board of the Sta. Ana Parish Church and on the front door of the Office of the Market Master in the public market.

Members of Hagonoy Market Vendor Association were personally given copies of the approved Ordinance in the last week of November, 1997 and were informed that it shall be enforced in January, 1998. On December 8, 1997, the petitioner’s President filed an appeal with the Secretary of Justice. The Secretary of Justice dismissed the appeal on the ground that it was filed out of time.

The petitioner filed

a

motion for reconsideration but it was denied, afterwards,

petitioner appealed to the Court of Appeals, unfortunately its petition for review was dismissed. Undaunted, the petitioner moved for reconsideration but it was denied.

Issue:

The validity and constitutionality of the Ordinance is in question - no public hearing conducted, no publication or posting.

Ruling:

The court hold that petition should be dismissed as the appeal of the petitioner with the Secretary of Justice is already time-barred. The applicable law is Section 187 of the 1991 Local Government Code.

Also, in the contention of the petitioner that there were no public hearings conducted prior to the passage of the ordinance, the court cited the evidence that there were hearings conducted on February 6, July 15, and August 19, all in 1996 wherein various objections raised by the association’s members showing beyond doubt that petitioners were aware and even participated in the said public hearings.

In the issue that petitioner were not aware because there were no postings or publications, the court did not agree. Section 188 of the Local Government Code was cited in which the municipality did not fail to post the said ordinance. Since there was no newspaper of local circulation in the municipality of Hagonoy posting was validly made in three public places mentioned, supra.

SEC. 187. Procedure for Approval and Effectivity of Tax Ordinances and Revenue Measures; Mandatory Public Hearings. - The procedure for the approval of local tax ordinances and revenue measures shall be in accordance with the provisions of this Code: Provided, That public hearings shall be conducted for the purpose prior to the enactment thereof: Provided, further, That any question on the constitutionality or legality of tax ordinances or revenue measures may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the receipt of the appeal: Provided, however, That such appeal shall not have the effect of suspending the effectivity of the ordinance and accrual and payment of the tax, fee or charge levied therein: Provided, finally, That within thirty (30) days after receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings.

SEC. 188. Publication of Tax Ordinance and Revenue Measures. Within ten (10) days after their approval, certified true copies of all provincial, city, and municipal tax ordinances or revenue measures shall be published in full for three (3) consecutive days in a newspaper of local circulation; Provided, however, That in provinces, cities and municipalities where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. (emphasis supplied)

Based on the records gathered from both parties, the court dismissed the petition for lack of merit.