MISAEL P. VERA, AS COMMISSIONER OF INTERNAL REVENUE, AND THE FAIR TRADE BOARD, PETITIONERS, VS. HON. SERAFIN R. CUEVAS, AS JUDGE OF THE COURT OF FIRST INSTANCE OF MANILA, BRANCH…

This is a petition for certiorari and prohibition with
preliminary injunction, seeking to set aside the writs of preliminary
injunction issued in Civil Cases Nos 52276 and 52383
of the Court of First Instance of Manila, entitled “Institute of
Evaporated Filled Milk Manufacturers of the Philippines, Inc., et al.,
plaintiffs vs. Jose B. Lingad, as Commissioner of
Internal Revenue, defendant”, and “Institute of Evaporated Filled
Milk Manufacturers of the Philippines, Inc., et al., petitioners vs. The Fair
Trade Board, respondents.”

The first case is an action for injunction to restrain the
Commissioner of Internal Revenue from requiring the respondent Filled Milk
Companies to print on the labels of their products the words “This milk
is not suitable for nourishment for infants less than one year of age”
or other equivalent words, as required in Section 169 of the Tax Code.

The second case is an action to enjoin proceedings in the Fair
Trade Board on the complaints against Filled Milk Companies for mislabelling and/or misbranding of milk products.

No writ of preliminary injunction or restraining order having
been issued in the instant petition against the Court of First Instance of
Manila, the latter went on with the hearing of the aforecited
cases and thereafter rendered its decision disposing as follows:

“Wherefore, judgment is hereby rendered:

“In Civil Case No.
52276:

“(a)
Perpetually restraining the defendant, Commissioner of Internal Revenue, his
agents, or employees from requiring plaintiffs to print on the labels of their
filled milk products the words: ‘This milk is not suitable for nourishment for
infants less than one year of age’ or words with equivalent import and
declaring as null and void and without authority in law, the order of said
defendant dated September 28, 1961, Annex “A” of the complaint, and
the Ruling of the Secretary of Finance, dated November 12, 1962, Annex
“G” of the complaint; and

“In Special Civil
Action No. 52383:

“(b)
Restraining perpetually the respondent Fair Trade Board, its agents or employees
from continuing in the investigation of the complaints against petitioners
docketed as FTB I.S. No. 2, or any charges related to the manufacture or sale
by the petitioners of their filled milk products and declaring as null the
proceedings so far undertaken by the respondent Board on said complaints.”

The decision of the Court of First Instance of Manila was raised
to this Court for review by a petition for certiorari with preliminary
injunction,^[1]
in which this Court affirmed the decision of the Court of First Instance of
Manila.  The present petition has,
therefore, been rendered moot and academic.

ACCORDINGLY, this petition is hereby dismissed.  No costs.

Teehankee, (Chairman), Makasiar, Fernandez, Guerrero, and Melencio-Herrera, JJ., concur.

^[1] Misael Vera, et al., vs. Hon. Serafin
Cuevas, et al., G.R. No. L-33693-94, May
31, 1979.