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Bagatsing V Ramirez

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G.R. No.

L-41631 December 17, 1976


HON. RAMON D. BAGATSING, as Mayor of the City of Manila; ROMAN G.
GARGANTIEL, as Secretary to the Mayor; THE MARKET ADMINISTRATOR; and
THE MUNICIPAL BOARD OF MANILA, petitioners,
vs.
HON. PEDRO A. RAMIREZ, in his capacity as Presiding Judge of the Court of First
Instance of Manila, Branch XXX and the FEDERATION OF MANILA MARKET
VENDORS, INC., respondents.
Facts:
The Municipal Board of Manila enacted Ordinance No. 7522, "AN ORDINANCE
REGULATING THE OPERATION OF PUBLIC MARKETS AND PRESCRIBING FEES FOR
THE RENTALS OF STALLS AND PROVIDING PENALTIES FOR VIOLATION THEREOF
AND FOR OTHER PURPOSES." on June 12, 1974. The petitioner, City Mayor, Ramon D.
qBagatsing, approved the ordinance on June 15, 1974.
On February 17, 1975, Civil Case 96787 was commenced by respondent Federation of Manila
Market Vendors, Inc. which was presided over by respondent Judge Ramirez, whose goal is to
declare Ordinance No. 7522 as null and void because:
(a) the publication requirement under the Revised Charter of the City of Manila has not been
complied with;
(b) the Market Committee was not given any participation in the enactment of the ordinance, as
envisioned by Republic Act 6039;
(c) Section 3 (e) of the Anti-Graft and Corrupt Practices Act has been violated; and
(d) the ordinance would violate Presidential Decree No. 7 of September 30, 1972 prescribing the
collection of fees and charges on livestock and animal products.
Deciding on the prayer in the issuance of a writ of preliminary injunction, on March 11, 1975,
respondent Judge issued an order that denies the plea of respondent Federation of Manila Market
Vendors, Inc. due to failure in exhausting the administrative remedy as provided for in the Local
Tax Code. After due hearing on the merits, respondent Judge rendered its decision on August 29,
1975, declaring the nullity of Ordinance No. 7522 of the City of Manila on the primary ground
of non-compliance with the requirement of publication under the Revised City Charter.
Petitioners moved for reconsideration on the decision, citing that a) only a post-publication is
required under the Tax Code and b) private respondent had failed to use all possible
administrative remedies before they made the action in court.
Issue:
1. what law shall govern the publication of a tax ordinance enacted by the Municipal Board of
Manila, the Revised City Charter (R.A. 409, as amended), which requires publication of the
ordinance before its enactment and after its approval, or the Local Tax Code (P.D. No. 231),
which only demands publication after approval.
2. Whether or not Ordinance No. 7522 is valid
Held:
1. The Local Tax Code prevails. There is no question that the Revised Charter of the City of
Manila is a special act since it relates only to the City of Manila whereas the Local Tax
Code is a general law because it applies universally to all local governments. The fact
that one is special and the other general creates a presumption that the special is to be
considered as remaining an exception of the general, one as a general law of the land, the
other as the law of a particular case. However, the rule readily yields to a situation where
the special statute refers to a subject in general, which the general statute treats in
particular. The Revised Charter of the City prescribes a rule for the publication of
“ordinance” in general, while the Local Tax Code establishes a rule for the publication of
“ordinance levying or imposing taxes fees or other charges” in particular.
2. Yes. The ordinance remains valid.

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