G.R. No. L-41631 17 December 1976
MARTIN, J.
FACTS:
Sometime in 1974, 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.” City Mayor Bagatsing approved the ordinance 3 days later.
On 17 February 1975, respondent Federation of Manila Market Vendors, Inc. commenced a civil case before the CFI of Manila seeking declaration of the said ordinance mainly because the publication requirement under the Charter of Manila has not been complied with. Judge Ramirez rendered its decision declaring the nullity of the ordinance on the primary ground of non-compliance with the requirement of publication under the City Charter, which requires the ordinance to be published in two daily newspapers of general circulation in the city before its enactment. Neither was it published after its approval, although it was posed in the legislative hall and in all city public markets and city public libraries.
For the petitioners’ part, they claim that only a post-publication is required under the Local Tax Code.
ISSUE:
What law shall govern the publication of a tax ordinance enacted by the Municipal Board of Manila, the Revised City Charter, which requires publication of the ordinance before its enactment and after its approval, or the Local Tax Code, which only demands publication after its approval?
HELD:
There is no question that the Revised Charter of the City of Manila is a special act, whereas the Local Tax Code is a general law because it applies universally to all LGUs. The rule commonly said is that the fact that one is special and the other is general creates a presumption that the special is to be considered. However, the rule yields to a situation where the special statute refers to a subject in general which the general statute treats in particular. This exactly is the circumstance in this case. The Revised Charter of the City of Manila refers merely to “ordinances,” while the Local Tax Code refers to “ordinances levying or imposing taxes, fees and other charges” in particular. Thus, in the realm of “ordinances levying or imposing taxes, fees and other charges” the Local Tax Code governs. This is especially true since the Local Tax Code was enacted later than the Charter
