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    Matalin Coconut Co., Inc., vs. The Municipal Council of Malabang, Lanao Del Sur

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    Maraipol Trading Corp.
    The court agreed with the trial court that the amount collected under the ordinance was a tax intended to raise revenue, though labeled a "police inspection fee." However, the court disagreed that it was an invalid percentage tax on sales. The tax was instead a fixed fee of P30 per bag of cassava starch or flour shipped out of the municipality. While not an invalid percentage sales tax, the court found the "police inspection fee" to be unjust and unreasonable, and therefore invalid. Having found the ordinance invalid, the court did not need to rule on other issues raised by the appellants.

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    Matalin Coconut Co., Inc., vs. The Municipal Council of Malabang, Lanao Del Sur

    Uploaded by

    Maraipol Trading Corp.
    32 views1 page
    The court agreed with the trial court that the amount collected under the ordinance was a tax intended to raise revenue, though labeled a "police inspection fee." However, the court disagreed that it was an invalid percentage tax on sales. The tax was instead a fixed fee of P30 per bag of cassava starch or flour shipped out of the municipality. While not an invalid percentage sales tax, the court found the "police inspection fee" to be unjust and unreasonable, and therefore invalid. Having found the ordinance invalid, the court did not need to rule on other issues raised by the appellants.

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    17.-Matalin-Coconut-v.-malabang-Lano-del-Sur

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    The court agreed with the trial court that the amount collected under the ordinance was a tax intended to raise revenue, though labeled a "police inspection fee." However, the court disagreed that it was an invalid percentage tax on sales. The tax was instead a fixed fee of P30 per bag of cassava starch or flour shipped out of the municipality. While not an invalid percentage sales tax, the court found the "police inspection fee" to be unjust and unreasonable, and therefore invalid. Having found the ordinance invalid, the court did not need to rule on other issues raised by the appellants.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    32 views1 page

    Matalin Coconut Co., Inc., vs. The Municipal Council of Malabang, Lanao Del Sur

    Uploaded by

    Maraipol Trading Corp.
    The court agreed with the trial court that the amount collected under the ordinance was a tax intended to raise revenue, though labeled a "police inspection fee." However, the court disagreed that it was an invalid percentage tax on sales. The tax was instead a fixed fee of P30 per bag of cassava starch or flour shipped out of the municipality. While not an invalid percentage sales tax, the court found the "police inspection fee" to be unjust and unreasonable, and therefore invalid. Having found the ordinance invalid, the court did not need to rule on other issues raised by the appellants.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    MATALIN COCONUT CO., INC., vs.

    THE MUNICIPAL COUNCIL OF MALABANG,


    LANAO DEL SUR
    G.R. No. L-28138 August 13, 1986
    YAP, J.:

    RULING:
    The court agree with the finding of the trial court that the amount collected under the
    ordinance in question partakes of the nature of a tax, although denominated as "police inspection
    fee" since its undeniable purpose is to raise revenue. However, it cannot agree with the trial
    court's finding that the tax imposed by the ordinance is a percentage tax on sales which is beyond
    the scope of the municipality's authority to levy under Section 2 of the Local Autonomy Act.
    The tax imposed under the ordinance in question is not a percentage tax on sales or any
    other form of tax based on sales. It is a fixed tax of P.30 per bag of cassava starch or flour
    "shipped out" of the municipality. It is not based on sales.
    However, the tax imposed under the ordinance can be stricken down on another ground.
    According to Section 2 of the abovementioned Act, the tax levied must be "for public purposes,
    just and uniform" As correctly held by the trial court, the so-called "police inspection fee" levied
    by the ordinance is "unjust and unreasonable."
    Having found the ordinance in question to be invalid, we find it unnecessary to rule on
    the other errors assigned by the appellants.

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