Scribd Logo
Upload

Welcome to Scribd!

  • 20 views

    Drilon v. Lim

    Uploaded by

    ALMOSA Jean Claire
    This case involves a challenge to the constitutionality of Section 187 of the Local Government Code. Several oil companies and a taxpayer appealed to the Secretary of Justice to declare a Manila tax ordinance null and void for procedural and legal issues. The Secretary revoked the ordinance finding it was illegal. However, the regional trial court overruled this and also declared Section 187 unconstitutional as it gave the Secretary control over local governments violating autonomy. The Supreme Court ultimately ruled that Section 187 was constitutional as it only authorizes the Secretary to review ordinances for constitutionality and legality, not substitute his own judgment, and he performed an act of supervision not control in this case.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Drilon v. Lim

    Uploaded by

    ALMOSA Jean Claire
    20 views1 page
    This case involves a challenge to the constitutionality of Section 187 of the Local Government Code. Several oil companies and a taxpayer appealed to the Secretary of Justice to declare a Manila tax ordinance null and void for procedural and legal issues. The Secretary revoked the ordinance finding it was illegal. However, the regional trial court overruled this and also declared Section 187 unconstitutional as it gave the Secretary control over local governments violating autonomy. The Supreme Court ultimately ruled that Section 187 was constitutional as it only authorizes the Secretary to review ordinances for constitutionality and legality, not substitute his own judgment, and he performed an act of supervision not control in this case.

    Original Description:

    GR. No. 112497, August 4, 1994

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    This case involves a challenge to the constitutionality of Section 187 of the Local Government Code. Several oil companies and a taxpayer appealed to the Secretary of Justice to declare a Manila tax ordinance null and void for procedural and legal issues. The Secretary revoked the ordinance finding it was illegal. However, the regional trial court overruled this and also declared Section 187 unconstitutional as it gave the Secretary control over local governments violating autonomy. The Supreme Court ultimately ruled that Section 187 was constitutional as it only authorizes the Secretary to review ordinances for constitutionality and legality, not substitute his own judgment, and he performed an act of supervision not control in this case.

    Copyright:

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

    Drilon v. Lim

    Uploaded by

    ALMOSA Jean Claire
    This case involves a challenge to the constitutionality of Section 187 of the Local Government Code. Several oil companies and a taxpayer appealed to the Secretary of Justice to declare a Manila tax ordinance null and void for procedural and legal issues. The Secretary revoked the ordinance finding it was illegal. However, the regional trial court overruled this and also declared Section 187 unconstitutional as it gave the Secretary control over local governments violating autonomy. The Supreme Court ultimately ruled that Section 187 was constitutional as it only authorizes the Secretary to review ordinances for constitutionality and legality, not substitute his own judgment, and he performed an act of supervision not control in this case.

    Copyright:

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

    DRILON V. LIM; GR. No.

    112497, August 4, 1994

    FACTS: Four oil companies and a tax payer appealed before the Secretary of Justice that
    Ordinance No. 7794, otherwise known as the Manila Revenue Code, be declared null and void
    for non-compliance with the prescribed procedure in the enactment of tax ordinances and for
    containing certain provisions contrary to law and public policy. In a petition for certiorari filed
    by the City of Manila, the Regional Trial Court of Manila revoked the Secretary Drilon's
    resolution and sustained the ordinance. More importantly, it declared Section 187 of the Local
    Government Code as unconstitutional because of its vesture in the Secretary of Justice of the
    power of control over local governments in violation of the policy of local autonomy mandated
    in the Constitution and of the specific provision therein conferring on the President of the
    Philippines only the power of supervision over local governments.

    ISSUE: Whether or not Sec. 187 of the Local Government Code is unconstitutional.

    RULING: No. The assailed provision is not unconstitutional. Section 187 authorizes the
    Secretary of Justice to review only the constitutionality or legality of the tax ordinance and, if
    warranted, to revoke it on either or both of these grounds. When he alters or modifies or sets
    aside a tax ordinance, he is not also permitted to substitute his own judgment for the judgment of
    the local government that enacted the measure. Secretary Drilon did set aside the Manila
    Revenue Code, but he did not replace it with his own version of what the Code should be. He did
    not pronounce the ordinance unwise or unreasonable as a basis for its annulment. He did not say
    that in his judgment it was a bad law. What he found only was that it was illegal. Secretary
    Drilon performed an act not of control but of mere supervision.

    You might also like