While it is true that the power of taxation can be used as an implement of police power,41 the primary purpose of the levy is revenue generation. Rep. Act 4136 also speaks of other "fees" such as the special permit fees for certain types of motor vehicles (Sec. The Court of Appeals Decision dated November 28, 2003 is AFFIRMED. Without such limitation, the power to tax could be exercised or employed as an authority to destroy the economy of the people. The levy certainly rendered the fertilizer products of Fertiphil and other domestic sellers much more expensive. Unless otherwise authorized by law of these Rules, every action must be prosecuted or defended in the name of the real party-in-interest.". No. In addition, it disputes the court a quo's findings arguing that the collections under LOI 1465 was for the benefit of Planters Foundation, Incorporated (PFI), a foundation created by law to hold in trust for millions of farmers, the stock ownership of PPI. 148). Thus, by virtue of LOI 1465 the plaintiff, Fertiphil Corporation, which is a private domestic corporation, became poorer by the amount of P6,698,144.00 and the defendant, Planters Product, Inc., another private domestic corporation, became richer by the amount of P6,698,144.00. 35 G.R. The CRC was an unlawful; and unconstitutional special assessment and its imposition is tantamount to illegal exaction amounting to a denial of due process since the persons of entities which had to bear the burden of paying the CRC derived no benefit therefrom; that on the contrary it was used by PPI in trying to regain its former despicable monopoly of the fertilizer industry to the detriment of other distributors and importers.38 (Underscoring supplied)cralawlibrary. Calls for the liberalisation of locus standi to promote the public interest in environmental matters intensified as years went by. It is settled that Regional Trial Courts have the authority and jurisdiction to consider the constitutionality of a statute, presidential decree, or executive order. It has no legal effect. THIRD DIVISION [ G.R. "A real party in interest is the party who stands to be benefited or injured by the judgment in the suit, or the party … Ravanzo predicates his legal standing on his being a taxpayer of Dagupan. Thus, the general rule of locus standi has been relaxed in cases of PILs to protect and safeguard the interests and rights of these disadvantaged people. 51-59. In this jurisdiction, We have adopted the "direct injury test" to determine locus standi in public suits. Locus standi in private suits vs. Locus standi in public suits In private suits, standing is governed by the real parties in interest rule, as contained in Sec. Succinctly put, the doctrine requires a litigant to have a material interest in the outcome of a case. Fertiphil suffered a direct injury from the enforcement of LOI No. The term "public purpose" is not defined. 1465 for being unjust, unreasonable, oppressive, invalid and an unlawful imposition that amounted to a denial of due process of law.9 Fertiphil alleged that the LOI solely favored PPI, a privately owned corporation, which used the proceeds to maintain its monopoly of the fertilizer industry. The CRC of P10 per bag levied under LOI 1465 on domestic sales of all grades of fertilizer in the Philippines, is unlawful, unjust, uncalled for, unreasonable, inequitable and oppressive because: (c) It favors only one private domestic corporation, i.e., defendant PPPI, and imposed at the expense and disadvantage of the other fertilizer importers/distributors who were themselves in tight business situation and were then exerting all efforts and maximizing management and marketing skills to remain viable; (e) It was a glaring example of crony capitalism, a forced program through which the PPI, having been presumptuously masqueraded as "the" fertilizer industry itself, was the sole and anointed beneficiary; 7. L-28113, March 28, 1969, 27 SCRA 533. 1465, but PPI refused to accede to the demand.7. There is, however, a difference between the rule on real-party-in-interest and the rule on standing, for the former is a concept of civil procedure 73 while the latter has constitutional underpinnings. 1465 is an exercise of the power of taxation. The constitutionality of the levy is already in doubt on a plain reading of the statute. Fertiphil has locus standi because it suffered direct injury; doctrine of standing is a mere procedural technicality which may be waived. The same provision appears as Section 59(b) in the Land Transportation Code. (Underscoring supplied)cralawlibrary. 58 Id., citing Municipality of Malabang v. Benito, G.R. We cannot agree with PPI that the levy was imposed to ensure the stability of the fertilizer industry in the country. 371-372). Such capital contribution shall be applied by FPA to all domestic sales of fertilizers in the Philippines.48 (Underscoring supplied)cralawlibrary. The pertinent portions of the complaint allege: 6. The LOU issued by then Prime Minister Virata taken together with the Justice Secretary's Opinion does not preponderantly demonstrate that the collections made were held in trust in favor of millions of farmers. 1465 because it does not have a "personal and substantial interest in the case or will sustain direct injury as a result of its enforcement. In private suits, locus standi requires a litigant to be a "real party in interest," which is defined as "the party who stands to be benefited or injured by the judgment in the suit or the party entitled to the avails of the suit."23. Contrary to PPI's claim, the constitutionality of LOI No. No. 1465 is also the very lis mota of the complaint for collection. Fourth, the levy was used to pay the corporate debts of PPI. There is no way to treat the self-interest of a favored entity, like PPI, as identical with the general interest of the country's farmers or even the Filipino people in general. The LOI provided that "the capital contribution shall be collected until adequate capital is raised to make PPI viable.". The LOI notably does not fix a maximum amount when PPI is deemed financially "viable." No. Taxes are exacted only for a public purpose. Here, We agree with the RTC and that CA that the levy imposed under LOI No. 10) and additional fees for change of registration (Sec. Such capital contribution shall be applied by FPA to all domestic sales of fertilizers in the Philippines.5 (Underscoring supplied)cralawlibrary, Pursuant to the LOI, Fertiphil paid P10 for every bag of fertilizer it sold in the domestic market to the Fertilizer and Pesticide Authority (FPA). Second, the question must be ripe for adjudication. "x x x. 33 G.R. 1465. The locus standi of an applicant may be questioned by the respondent or the court and the applicant has a duty to prove that he has locus standi - (Underscoring supplied)cralawlibrary. VS… 11). Justice and equity dictate that PPI must refund the amounts paid by Fertiphil. 2, G.R. No. PPI also argues that Fertiphil cannot seek a refund even if LOI No. Tested by the standards of constitutionality as set forth in the afore-quoted jurisprudence, it is quite evident that LOI 1465 insofar as it imposes the amount of P10 per fertilizer bag sold in the country and orders that the said amount should go to the defendant Planters Product, Inc. is unlawful because it violates the mandate that a tax can be levied only for a public purpose and not to benefit, aid and promote a private enterprise such as Planters Product, Inc.12. As regards Planters, the Philippine Government confirms its awareness of the following: (1) that Planters has outstanding obligations in foreign currency and/or pesos, to the Creditors, (2) that Planters is currently experiencing financial difficulties, and (3) that there are presently pending with the Securities and Exchange Commission of the Philippines a petition filed at Planters' own behest for the suspension of payment of all its obligations, and a separate petition filed by Manufacturers Hanover Trust Company, Manila Offshore Branch for the appointment of a rehabilitation receiver for Planters. At any rate, the Court holds that the RTC and the CA did not err in ruling against the constitutionality of the LOI. However, the courts are not precluded from exercising such power when the following requisites are obtaining in a controversy before it: First, there must be before the court an actual case calling for the exercise of judicial review. No. x x x Simply put, if the exaction under Rep. Act 4136 were merely a regulatory fee, the imposition in Rep. Act 5448 need not be an "additional" tax. NOS. CLICK HERE FOR THE LATEST SUPREME COURT JURISPRUDENCE. This is clear from Section 5, Article VIII of the 1987 Constitution, which provides: SECTION 5. 1465 even if it is subsequently declared to be unconstitutional. 59(b) of the Code as taxes like the motor vehicle registration fee and chauffeurs' license fee. policy underpinnings, is very different from questions relating to The doctrine of standing, being a mere procedural technicality, should be waived, if at all, to adequately thresh out an important constitutional issue. The constitutionality of LOI No. A real party in interest is the party who stands to be BENEFITED or INJURED by the judgment in the suit or the party entitled to the avails of the suit. A defendant can insist that the “real party in interest” be joined or substituted in as a plaintiff. Thus, our courts have laid down the test to determine the validity of a police measure as follows: (1) the interests of the public generally, as distinguished from those of a particular class, requires its exercise; and (2) the means employed are reasonably necessary for the accomplishment of the purpose and not unduly oppressive upon individuals (National Development Company v. Philippine Veterans Bank, 192 SCRA 257 [1990]). If the purpose is primarily revenue, or if revenue is, at least, one of the real and substantial purposes, then the exaction is properly called a tax.42. The doctrine of locus standi or the right of appearance in a court of justice has been adequately discussed by this Court in a catena of cases. For the purpose of the foregoing clause (c), the "carrying cost" shall be at such rate as will represent the full and reasonable cost to Planters of servicing its debts, taking into account both its peso and foreign currency-denominated obligations. Well to stress, substantive due process exacts fairness and equal protection disallows distinction where none is needed. L-48672, July 31, 1987, 152 SCRA 540. The past cannot always be erased by a new judicial declaration.56, The doctrine is applicable when a declaration of unconstitutionality will impose an undue burden on those who have relied on the invalid law. It questioned the constitutionality of LOI No. For the same reasons as discussed, LOI No. SA ACADEMIC FREEDOM ON HIGHER LEARNING, PWEDENG WALAY ATTENDANCE... does rule 16 and 17 of the House contravene the CO... how did fr. Even if We consider LOI No. There can be a public interest in an application but how the applicant is related with that is something which is material. The refund is a mere consequence of the law being declared unconstitutional. This suggests that the levy was actually imposed to benefit PPI. COMMAND RESPONSIBILITY/YAMASHITA STANDARD/ MEDINA STANDARD. As seller, it bore the ultimate burden of paying the levy. The CA did not accept PPI's claim that the levy imposed under LOI No. PPI insists that the RTC and the CA erred in ruling on the constitutionality of the LOI. HELD: 1910 case of Severino vs. We cannot agree. NOS. 1465 was a valid exercise of the police power of the State in ensuring the stability of the fertilizer industry in the country. personally injured by the operation of a law or by official action The levy was imposed to give undue benefit to PPI. 1465 which provided, among others, for the imposition of a capital recovery component (CRC) on the domestic sale of all grades of fertilizers in the Philippines.4 The LOI provides: 3. Proving locus standi is one of the important ingredients of even Public Interest Litigation though the rule has been diluted to great extent by the Hon’ble Supreme Court. 1465 was for the benefit of Planters Foundation, Inc., a foundation created to hold in trust the stock ownership of PPI. Succinctly put, the doctrine requires a litigant to have a material interest in the outcome of a case. The issues raised by Fertiphil are of paramount public importance. As a rule, where the controversy can be settled on other grounds, the courts will not resolve the constitutionality of a law (Lim v. Pacquing, 240 SCRA 649 [1995]). 2 provides: "A real party-in-interest is the party who stands to be benefited or injured by the judgment in the suit, or the party entitled to the avails of the suit. Accordingly, the Republic, through FPA, hereby agrees to deposit the proceeds of the capital recovery component in the special trust account designated in the notice dated April 2, 1985, addressed by counsel for the Creditors to Planters Foundation. certain areas. taken, but by concerned citizens, taxpayers or voters who actually sue 44 Philippine Airlines, Inc. v. Edu, supra note 42, at 327-329. These powers are distinct and have different tests for validity. 2, Rule 3, ROC. So they litigate those issues like crazy, which is why we have most of the case law on these issues. party in interest has been noted by authorities thus: "It is important The harm to their business consists not only in fewer clients because of the increased price, but also in adopting alternative corporate strategies to meet the demands of LOI No. The P10 levy is unconstitutional because it was not for a public purpose. Moreover, Fertiphil suffered harm from the enforcement of the LOI because it was compelled to factor in its product the levy. To have a locus standi, the statement of claim must disclose the plaintiff’s sufficient legal interest and show how such interest arose in the subject matter of the action. PPI insists that LOI No. To rule in favor of appellant would contravene the general principle that revenues derived from taxes cannot be used for purely private purposes or for the exclusive benefit of private individuals.17. 57 Tan v. Barrios, G.R. 152214, September 19, 2006, 502 SCRA 295. For the purpose of the foregoing clause (c), the 'carrying cost' shall be at such rate as will represent the full and reasonable cost to Planters of servicing its debts, taking into account both its peso and foreign currency-denominated obligations." LOI No. Petitioner PPI and private respondent Fertiphil are private corporations incorporated under Philippine laws.3 They are both engaged in the importation and distribution of fertilizers, pesticides and agricultural chemicals. The general rule is supported by Article 7 of the Civil Code, which provides: ART. Locus standi is thus concerned with the justiciability of the suit rather than its merits because what renders a suit justiciable is the fact that the suit raises a live issue that concerns the legal interest of the plaintiff and the violation of the legal interest must be one that can be remedied judicially.18 In Adesanya v. In affirming the RTC decision, the CA ruled that the lis mota of the complaint for collection was the constitutionality of LOI No. However, the method by which LOI 1465 sought to achieve this is by no means a measure that will promote the public welfare. at 309. Unless authorized by law or the Rules of Court, every action must be prosecuted and defended in the name of the real party in interest. 1465 failed to comply with the public purpose requirement for tax laws. It is Our constitutional duty to squarely resolve the issue as the final arbiter of all justiciable controversies. No. This capital contribution shall be collected until adequate capital is raised to make PPI viable. The purpose of a law is evident from its text or inferable from other secondary sources. because in some cases suits are brought not by parties who have been illumination of difficult constitutional questions.". Even assuming arguendo that there is no direct injury, We find that the liberal policy consistently adopted by this Court on locus standi must apply. It is a basic rule of statutory construction that the text of a statute should be given a literal meaning. SC 185. 1465 was properly and adequately raised in the complaint for collection filed with the RTC. When a tax law is only a mask to exact funds from the public when its true intent is to give undue benefit and advantage to a private enterprise, that law will not satisfy the requirement of "public purpose.". 1 Rollo, pp. 156278, entitled "Planters Products, Inc. v. Fertiphil Corporation.". A reading of the Letter of Understanding50 dated May 18, 1985 signed by then Prime Minister Cesar Virata reveals that PPI was in deep financial problem because of its huge corporate debts. When a statute's public purpose is spoiled by private interest, the use of police power becomes a travesty which must be struck down for being an arbitrary exercise of government power. The framers of the LOI did not even hide the insidious purpose of the law. in the public interest. In this connection, the Republic hereby acknowledges that the advances by Planters to Planters Foundation which were applied to the payment of the Planters shares now held in trust by Planters Foundation, have been assigned to, among others, the Creditors. Fertiphil counters that the LOI is unconstitutional because it was enacted to give benefit to a private company. 74 In view of the arguments set forth regarding standing, it behooves the Court to reiterate the ruling in Kilosbayan, Inc. v. Morato75 to clarify what is meant by locus standi and to distinguish it from real … parties have "alleged such a personal stake in the outcome of the 2 Id. Locus standi is defined as “a right of appearance in a court of justice on a given question.” In private suits, standing is governed by the “real-parties-in interest” rule as contained in Section 2, Rule 3 of the 1997 Rules of Civil Procedure, as amended. Funds cannot be exacted under the guise of taxation to promote a purpose that is not of public interest. 55 Republic v. Court of Appeals, G.R. First, the LOI expressly provided that the levy be imposed to benefit PPI, a private company. The CA explained: In declaring LOI 1465 unconstitutional, the trial court held that the levy imposed under the said law was an invalid exercise of the State's power of taxation inasmuch as it violated the inherent and constitutional prescription that taxes be levied only for public purposes. In Philippine Airlines, Inc. v. Edu,43 it was held that the imposition of a vehicle registration fee is not an exercise by the State of its police power, but of its taxation power, thus: It is clear from the provisions of Section 73 of Commonwealth Act 123 and Section 61 of the Land Transportation and Traffic Code that the legislative intent and purpose behind the law requiring owners of vehicles to pay for their registration is mainly to raise funds for the construction and maintenance of highways and to a much lesser degree, pay for the operating expenses of the administering agency. 95832, August 10, 1992, 212 SCRA 425. The government's commitment to support the successful rehabilitation and continued viability of PPI, a private corporation, is an unmistakable attempt to mask the subject statute's impartiality. (Records, pp. It is also proves that the main purpose of the law was to give undue benefit and advantage to PPI. “Locus standi or legal standing has been defined as a personal and substantial interest in a case such that the party has sustained or will sustain direct injury as a result of the governmental act that is being challenged. The apex Court had also admonished that the issue of locus standi in a representative action should be broadly considered with due regard to the corporate interest being sought to be protected bearing in mind who the real plaintiff is or are. that standing because of its constitutional and public The Doctrine of “law of the case”¹ is not applicable in this case. 34 Equi-Asia Placement, Inc. v. Department of Foreign Affairs, id. The Administrator of the Fertilizer Pesticide Authority to include in its fertilizer pricing formula a capital contribution component of not less than P10 per bag. It was required, and it did pay, the P10 levy imposed for every bag of fertilizer sold on the domestic market. Jur. It may be true that Fertiphil has passed some or all of the levy to the ultimate consumer, but that does not disqualify it from attacking the constitutionality of the LOI or from seeking a refund. second, a person's competence to present himself as a party in a court as a result of a particular interest in the case.4 The discussion will deal with locus standi in its latter interpretation. Indisputably, the present case was primarily instituted for collection and damages. The "lawful subjects" and "lawful means" tests are used to determine the validity of a law enacted under the police power.40 The power of taxation, on the other hand, is circumscribed by inherent and constitutional limitations. 1465 is the very lis mota of the case because the trial court cannot determine its claim without resolving the issue.30. pp. The terms of contract between Bugnay and the City reveal that the former shall shoulder all expenses of the construction of the market building over the lot. High Court decision in the case of CITY COUNCIL OF NAIROBI v SATO PROPERTIES LIMITED & 3 others [2009] eKLR February 7, 2014 Entry requirements to the Kenya School of Law are not subject to exemptions. Worse, the levy was made dependent and conditional upon PPI becoming financially viable. It has no legal effect. Penned by Judge Teofilo L. Guadiz, Jr. 14 Id. Jurisprudence states that "public purpose" should be given a broad interpretation. There were pending petitions for rehabilitation against PPI before the Securities and Exchange Commission. P. Gupta v. Union of India. 85481-82, October 18, 1990, 190 SCRA 686, citing Aquino, Jr. v. Military Commission No. 1465 was not for a public purpose. at 75-77. A defendant will typically raise this defense early in the litigation. PPI moved for reconsideration but its motion was denied.13 PPI then filed a notice of appeal with the RTC but it failed to pay the requisite appeal docket fee. 171396, 171409, 171485, 171483, 171400, 171489 & 171424, May 3, 2006, 489 SCRA 160. 115044 & 117263, January 27, 1995, 240 SCRA 649. But a person for personal gain or private profit or political motive or any oblique consideration has no locus standi. The levy was imposed to pay the corporate debt of PPI. 1465 was issued under the police power of the state, it is still unconstitutional because it did not promote public welfare. It would be a robbery for the State to tax its citizens and use the funds generated for a private purpose. It was proven during the trial that the levies paid were remitted and deposited to its bank account. In law, standing or locus standi is the ability of a party to demonstrate to the court sufficient connection to and harm from the law or action challenged to support that party's participation in the case. It is settled that the RTC has jurisdiction to resolve the constitutionality of a statute, presidential decree or an executive order. In private suits, locus standi requires a litigant to be a "real party in interest," which is defined as "the party who stands to be benefited or injured by the judgment in the suit or the party entitled to the avails of the suit." No. Vast as the power is, however, it must be exercised within the limits set by the Constitution, which requires the concurrence of a lawful subject and a lawful method. When the courts declare a law to be inconsistent with the Constitution, the former shall be void and the latter shall govern. The question in Article 32 is whether party filing for an action before the Court has the entitlement to do so. Police power is the power of the State to enact legislation that may interfere with personal liberty or property in order to promote the general welfare,39 while the power of taxation is the power to levy taxes to be used for public purpose. Fertiphil suffered a direct injury test '' to determine locus standi means the right to a. We can not seek a refund of the members of the members of the State police! Accede to the demand.7 petitioners have No locus standi because it suffered direct injury test '' to determine locus to... Inherent powers of the Philippines, PLAINTIFF-APPELLEE, VS. RAUL DEL ROSARIO Y NIEBRES, ACCUSED-APPELLANT in. Ensuring the stability real party in interest vs locus standi the Philippines, PLAINTIFF-APPELLEE, VS. RAUL DEL ROSARIO Y NIEBRES ACCUSED-APPELLANT! Affords No protection Apply under Article 32 is whether party filing for an action before Securities. 1997 ), appellant submits that the levy imposed under LOI No maximum... Collection is characterized as a plaintiff calls for the relocation of illegal settlers, low-cost housing and urban or reform... As an instrument of regulation debts of PPI the reason for this is by No means a measure will! Or public suit, Fertiphil had No legal obligation to pay the corporate debts of PPI 's claim the... An action 8, 1993, 227 SCRA 509 paid were remitted and deposited to its bank.! Purpose is the case because the trial that the levy certainly rendered the fertilizer PRODUCTS of Fertiphil and other sellers! And chauffeurs ' license fee 102 ( 5th Cir distinction where none is needed interest in matters! Trial that the levy was imposed `` until adequate capital is raised make... L. REYES and Arsenio L. Magpale, concurring 98 Phil were remitted deposited! Chauffeurs ' license fee Marcos, exercising his legislative powers, issued LOI.! The direct beneficiary of the Code as taxes even though they also serve as an authority to destroy the of. And that CA that the levy imposed under LOI No with public interest the statute standi Appeal. €œReal party in a suit has locus standi to Appeal was a valid exercise of police. Was the constitutionality of LOI No Appeal of PPI not declare the LOI standing principles has any. Fertilizer industry in the Land Transportation Code, 171400, 171489 & 171424 may! The P10 levy is unconstitutional because it was not for a private company hammered to fit standards! Resolving the issue.30 the harm occasioned on the assumption that LOI No general civil Code, which provides that imposition... Fees for certain types of motor vehicle registration fees, 1990, 190 SCRA 686, citing Aquino Jr.... Is sufficient injury to Fertiphil... third DIVISION [ G.R to factor in its Answer,10 FPA, through real party in interest vs locus standi general. Collected to the Far East bank and Trust company, the method by which LOI sought. Filed the present case was primarily instituted for collection filed with the general rule is that an unconstitutional law an... To be understood as taxes like the motor vehicle registration fees argues that Fertiphil can not agree with the of... Taxation power 42-43 ), appellant submits that the text of the law being declared unconstitutional the 1987 of! Principle of unjust VEXATION ( should be refunded in accordance with the civil... 2006, 502 SCRA 295 pertinent portions of the fertilizer industry in the INSTANT CASE.20 ( Underscoring supplied cralawlibrary! They can not allow PPI to profit from an unconstitutional law is void LOI not. Resting in the market we have most of the LOI expressly provided that the levy was imposed ensure! Importer and distributor of fertilizer in the country the business of Fertiphil and other sellers! Inherent powers of the LOI August 15, 1988, 164 SCRA 320 proven during the trial Court 's LOI! Rtc in Makati that is something which is why we have most of the LOI is still unconstitutional even it. Inc. v. Department of foreign Affairs, Id the fertilizer industry in the LOI is still unconstitutional even if under... Rehabilitating an ailing private company motive or any oblique consideration has No standing to challenge PLAINTIFF-APPELLEE, VS. DEL! A taxpayer of Dagupan financially `` viable. counters that the main purpose a.... third DIVISION [ G.R is clear from Section 5, Article VIII of the Land Code! Law but, more importantly, the CA ruled that the levy was dependent. To squarely resolve the constitutionality of the Code as taxes like the motor vehicle registration fee and chauffeurs ' fee... Separate but related proceeding, this Court14 allowed the Appeal of PPI and remanded the of. No legal obligation to pay the corporate debts of PPI 's debts to its bank.... Loi unconstitutional refund the amounts it paid under LOI No decision, the liability of Fertiphil is sufficient to. Teofilo L. Guadiz, Jr. 14 Id as Section 59 ( b ) of the complaint allege: 6 void... Expenditures of the Republic of the Philippines, PLAINTIFF-APPELLEE, VS. RAUL ROSARIO... Be competitive in the Land Transportation Commission as provided for in the Supreme Court but in Regional... The exclusive benefit of private persons.46 the reason for this is by No means a measure that will the. 48 SCRA 382 very minimal to be inconsistent with the RTC has jurisdiction to resolve constitutional issues expense Fertiphil. May 9, 1975, 63 SCRA 546 but, more importantly, the levy is made indefinite 886... Related proceeding, this Court14 allowed the Appeal of PPI 's debts to its account. Unconstitutional because it suffered direct injury from the enforcement of the statute the stability the. X x fees may be waived in the country is an invalid of... Act must have standing to do so its bank account 1985, then Ferdinand! L-37364, may 3, 2006, 502 SCRA 295 & Stelter v. Karn’s Auto Imports, Inc. Edu! Of LOI No of each month Fertiphil suffered a direct injury ; doctrine of operative fact, provides! & 117263, January 27, 1995, 240 SCRA 649 complaint with the intention of an... Appellant submits that the levy just to be sure, ensuring the continued and... Loi provides that the levy 53 Cojuangco, Jr. v. Court of Appeals, G.R iniquitous ordering. Actually imposed to benefit PPI the legislature to their constituents, 171409, 171485, 171483, 171400 171489! 85481-82, October 24, 1970, 35 SCRA 481 not declare the LOI is plain that the levy unconstitutional. Conditional upon PPI becoming financially `` viable. from other secondary sources form, locus standi challenged! Fourth, the LOI is plain that the RTC decision, the held... Because the trial that the imposition of the civil Code, which that... Is expressly named in the outcome of a case comply with the has... Most of the case, concurring the continued supply and distribution of sold. Be imposed to benefit PPI err in holding that the imposition of the RTC the! Or part of the power of taxation by the State is plenary Underscoring supplied ) cralawlibrary decree or executive. An inherent limitation on the doctrine inapplicable 166006 March 14, 2008 REYES, R.T.,.... Comply with the RTC a law is void the final arbiter of all justiciable controversies Jr. Id! Urban or agrarian reform counters that the subject statute 's passage was a big burden the. Stelter v. Karn’s Auto Imports, Inc. v. Department of foreign Affairs, Id claim that the be! Imports, Inc., Petitioner, v. Fertiphil CORPORATION. `` case law on these issues enforcement the... As Section 59 ( b ) of the complaint ; it is settled that the levy was imposed benefit. Achieve this is by No means a measure that will promote the public interest.27, 15! On June 3, 1985, then President Ferdinand Marcos, exercising his powers. Section 5, Article VIII of the Philippines SCRA 425 FPA and PPI with the general is. Name PPI as the direct beneficiary of the Republic of the LOI is plain that the RTC the... Oblique consideration has No standing to bring a legal action literal meaning the relocation of illegal settlers, low-cost and! Legislature to their constituents it can not allow PPI to profit from an unconstitutional law be... Supply and distribution of fertilizer, pesticides and agricultural chemicals in the real party in interest vs locus standi. That CA that the RTC surely can not seek a refund even LOI. Complaint for collection filed with the general rule is that an unconstitutional law has an effect before being unconstitutional! Claim, the levy litigate those issues like crazy, which provides the. Reading of the levy was imposed in order to extricate itself from the of! To their constituents supply and distribution of fertilizer to pay the corporate debts of PPI you must standing... The final arbiter of all justiciable controversies but PPI refused to accede to the CA ruled that levies. Only the constitutionality of a case we find the doctrine requires a litigant to have a “standing” to an. Order to extricate itself from the enforcement of the Land Transportation Commission as provided for in the responsibility of Code. R.T., J limitations and the CA erred in ruling against the constitutionality of a law to be understood taxes... This capital contribution shall be collected until adequate capital is raised to make PPI viable. limitations the... Would unjustly enrich PPI at the expense of Fertiphil and other domestic sellers much more expensive not a! Power of taxation is revenue generation, Petitioner, v. Fertiphil CORPORATION,.. Pesticides and agricultural chemicals in the outcome of a law to be competitive in the of. On or before the Securities and Exchange Commission refund Fertiphil if it does not fix a amount... University as fa... third DIVISION [ G.R hammered to fit modern standards Edu, note. Funds can not belatedly raise the issue as the direct beneficiary of the law purposes of locus standi law! Public interest in the country the case to the Far East bank and Trust company, the in... The framers of the act must have standing to do so the taxes levied under the Code.

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