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JurisprudenceG.R. No. 127708 -

G.R. No. 127708 - CITY GOVERNMENT OF SAN PABLO, LAGUNA, CITY TREASURER OF SAN PABLO, LAGUNA, AND THE SANGGUNIANG PANGLUNSOD OF SAN PABLO, LAGUNA, VS. HONORABLE BIENVENIDO V. REYES, IN HIS CAPACITY AS PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 29, SAN PABLO CITY AND THE MANILA ELECTRIC COMPANY. D

Cited Laws

RA 42RA 27RA 665RA 231RA 7160RA 38RA 5431,RA 2340RA 2340,RA 7160,RA 6938,RA 667,RA 500RA 539RA 190RA 629
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TL;DR — Ruling

WHEREFORE, the imposition of a franchise tax under Sec. 2.09 Article D of Ordinance No. 56 otherwise known as the Revenue Code of the City of San Pablo, is declared ineffective and null and void insofar as the plaintiff MERALCO is concerned for being violative of Republic Act No.

Decision

Ruling

WHEREFORE, the imposition of a franchise tax under Sec. 2.09 Article D of Ordinance No. 56 otherwise known as the Revenue Code of the City of San Pablo, is declared ineffective and null and void insofar as the plaintiff MERALCO is concerned for being violative of Republic Act No. 2340, PD 551, and Republic Act No. 7160 and the defendants are ordered to refund to the plaintiff the amount of ONE MILLION EIGHT HUNDRED FIFTY SEVEN THOUSAND SEVEN HUNDRED ELEVEN & 67/100 (P1,857,711.67) and such other amounts as may have been paid by the plaintiff under said Revenue Ordinance No. 56 after the filing of the complaint. [4] SO ORDERED.