G.R. No. 198529 - MANILA ELECTRIC COMPANY, VS. CITY OF MUNTINLUPA AND NELIA A. BARLIS.DECISION - Supreme Court E-Library

Ruling

WHEREFORE, the foregoing premises considered, judgment is hereby rendered: 1. Declaring the implementation of Section 25 of Municipal Ordinance No. 93-35 otherwise known as the revenue code of the Municipality of Muntinlupa null and void ab initio for being ultra vires and contrary to law; 2. Commanding the respondents and their agents, representatives, and successors to desist from enforcing or implementing the said Sections [sic] 25 of Municipal Ordinance No. 93-35[,] and Article 236 (b) of the Rules and Regulations Implementing the Local Government Code of 1991, as well as from collecting any amount pursuant thereto; 3. Enjoining and commanding the respondents, their agents, representatives, and successors to desist from demanding upon the petitioner to submit a certified statement of its gross sales/receipts derived from its business within the territorial jurisdiction of the City of Muntinlupa for the purpose of assessing franchise tax, and from demanding payment of franchise tax from the petitioner; and 4. On the counterclaim, dismissing and denying respondents' claim for moral damages and attorney's fees for lack of merit. SO ORDERED.