Wednesday, July 11, 2018

[CASE DIGEST] HAGONOY MARKET VENDOR v. MUNICIPALITY OF HAGONOY (G.R. No. 137621)

FACTS

The Sangguniang Bayan of Hagonoy, Bulacan enacted Kautusan Blg. 28, which increased the stall rentals of the market vendors in Hagonoy. The Hagonoy Market Vendors Assocition filed an appeal with the Secretary of Justice assailing the constitutionality of the tax ordinance. SoJ dismissed the appeal on the ground of prescription.

RULING


The Supreme Court ruled in favor of the Sangguniang Bayan of Hagonoy.

HMVA’s petition with the SoJ is already time-barred, following the provision of the Local Government Code regarding the procedure for approval and effectivity of tax ordinances and revenue measures.

It is essential that the validity of revenue measures is not left uncertain for a considerable length of time. This is the reason why the law provided a time limit for an aggrieved party to assail the legality of revenue measures and tax ordinances.