**Facts:**
This case revolves around the proper publication requirement for a tax ordinance enacted by the Municipal Board of Manila. On June 12, 1974, the Municipal Board enacted Ordinance No. 7522, regulating public market operations and prescribing fees for stall rentals. Mayor Ramon D. Bagatsing approved it on June 15, 1974. Disagreements arose over the publication requirements between the Revised City Charter of Manila (R.A. 409, as amended), which demands publication before enactment and after approval in two daily newspapers of general circulation, and the Local Tax Code (P.D. No. 231), which requires publication only after approval, in either a widely circulated newspaper or by posting in conspicuous places.
The Federation of Manila Market Vendors, Inc., challenged the validity of Ordinance No. 7522 before the Court of First Instance of Manila, presided by Judge Pedro A. Ramirez, citing non-compliance with the publication requirement under the Revised City Charter among other issues. The Court initially denied a preliminary injunction for failure to exhaust administrative remedies. However, upon merits hearing, it declared the ordinance null and void for lack of proper publication as mandated by the Revised City Charter. Petitioners moved for reconsideration, insisting on the sufficiency of post-publication under the Local Tax Code and the respondent’s bypassing of administrative remedies, which was denied. This prompted the petitioners to escalate the matter to the Supreme Court via a petition for review on certiorari.
**Issues:**
1. Whether the publication requirement under the Revised City Charter or the Local Tax Code governs the enactment of a tax ordinance by the Municipal Board of Manila.
2. Whether the principle of exhaustion of administrative remedies applies in this case.
3. Determination of whether Ordinance No. 7522 is a “tax ordinance” and its implications.
4. The effect of non-participation of the Market Committee on the validity of the ordinance.
5. The implication of the ordinance’s benefit to Asiatic Integrated Corporation.
**Court’s Decision:**
The Supreme Court resolved the main issue by siding with the petitioners, holding that the Local Tax Code, being specific to tax ordinances and later in enactment, prevails over the Revised City Charter’s general provisions on publication requirements. It established that the principle of specificity and later legislation allows for the Local Tax Code’s requirements to supersede those of the City Charter regarding tax ordinances.
Regarding administrative remedies, the Court determined that the exceptions to the rule applied due to the purely legal nature of the question involved—specifically, the applicability of the Revised City Charter or the Local Tax Code concerning publication requirements.
The Court also dismissed concerns regarding the ordinance’s nature, the Market Committee’s non-participation, and alleged benefits to the Asiatic Integrated Corporation. It clarified that imposing rentals and fees is indeed a revenue-raising function akin to taxation, the Market Committee’s role is recommendatory and not mandatory, and the management of funds collected under the ordinance does not detract from its public purpose.
**Doctrine:**
The case underscored the legal principle that specific laws concerning specific subjects supersede general laws regarding the same areas when there is a conflict. It also highlighted exceptions to the doctrine of exhaustion of administrative remedies, notably when the issue at hand is purely legal.
**Class Notes:**
– Specificity in legislation prevails over generality in the event of statutory conflicts.
– The doctrine of exhaustion of administrative remedies admits exceptions, particularly for pure legal questions.
– The nature of an ordinance as a revenue-raising measure effectively classifies it as a tax ordinance.
– The legality of an ordinance is not contingent on procedural participation but on compliance with pertinent laws.
– The public purpose of a tax ordinance validates its enactment, regardless of the management of the collected funds.
**Historical Background:**
This case offers insight into the complexities of lawmaking and administrative procedures within the context of local governance in the Philippines. It highlights the conflict between statutory requirements and the evolution of legal doctrines addressing the governance of local taxing authority. The case demonstrates the judiciary’s role in interpreting statutes to ensure that newer, more specific laws align with the general legislative framework and public policy objectives.
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