CTA Case No. 2991 (Decision)

., REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS DUE ZON CITY MANILA HOTEL CORPORATION~ F'Pti t..i.oner. , C.T.A. CASE NO . 2 991 COMMISSIONER OF INTERNAL F\EVENUE ~ ~ � �� -�- OOMO -- -� -- >~ DE C I S I DN Petitioner is a corporation wholly owned by thE~ C:Jo Vf.'J I'.. nmE!n t : ,)E! I'- V iCE! a.nd thE' ~5f�~ ,,.v i( : C:' and banqui;~ t out: l E! t ~:; , re s taur an t s and b ars established the rein to se rve its guests and other pe rson s. During the period from January 20, 1977 to npr.. il 2 0, .1.970, the petition e r paid the total amount of P2,463,576.30 as caterer's tax sale of food in its restaurants as follows : (a) On Januar y 20, 1977, petitioner remitted to the respondent the a mount of P31 2,234 . 34 as caterer's tax for the sa l e of fo od during t he fourth quarter of 1976, r.~~:.; s:.. hovm h y Cl.Fi:. No. 2f.395738, E~ :�: h. "H" . 212

DECISION CTA CASE NO. 2991 2 ( h) 19, 19T7, pE~t.i tio n er- rem.itt~d to the respondent the amount of P290,441.47 as caterer's tax for the sa l e of food during the first quarter of 1977 .;;, ~:; �:; hm�m by n. n. No. 0772o:::::oo !I r:-::.: h. I II II. (c:) On cluly :?o, 1977, pet.it.ionet-� r~mitted to the respondent the amount of F' 3 0 .1. , I.J.:":r ~:i � <:;' 0 .:~ s-, r.: at E'r E� r- ' s t. a :.: for t h (0! ~:; "-~ 1 F~ of food during the second quarter of 1977, as <,; h o~��lfl by O.F~. No . 1.1.491.44 ~':., E:-:h. J 11 11 � (d) On October 20, 1977, petitioner l'.. e mi t tc:�!d t . t.hr�~ r.. E?s-,p(:ln(:if.;)n t. t h :7! ;.~mount of P337 ,577 .30 as caterer's ta x for the sale of food dur �ing the third quar �ter of 1977, �""~:; s-,howr l by Cl.F~. N o. 1.4�060 266, E:�: h. 11 f::: 11 � (E�) On Ji'\rlUi:\r�y :tr-1, .1.97!3, pE)t. .itionE!t-� rPmittcrl to t he res pondent the amount of P565,658 . 05 as ~~terer's tax for the s ale n f food du r- .i nq ti� l<'" f ou 1'.. t h q uar- tr;_,r. of 1. 977 .:::\ <.; ~:; h cH��In h v D. r~. No " 1.98971. <Y?, E :�:h. L.. II II � ( f) ::,:o Un Ap1�� :i. l. !I .1. 97F.3, pet.i t .ion(i:)t�- 1.. e m:i.. -1:.. t r:>d to t.ht-:~ t..�r;�s ponr:lf:::m t t h f:? EHTI OL.tn t of P656,209.24 as caterer's tax for t he sa l e uf �four-! d L\I'�.i. rHJ thE� �f ix~c�t qu <H..�te r� of 1978 �'.IS �":; tFH�~n b y� CJ "n. No . 3:::::32::~892 !I E :-:h . II t1" � r:Jn DC:!( :F! mh!��'l'.. .tn, :I.97B!I petitioner filed t he Commissioner of Internal Revenue a c laim for ~~�c�ft.ln(j (L::h , {~) p 1-�:::\)':l.l �l(J th t:\t :i.t. the amount of the pr��.i.nc ipa l gr-ound that. BE.'C: � 19.1. -��� A of thf? N c~ tiona 1 Int.E:r.. nal Rev�~nue put-�s u c.\ n t:. tn whi c h ta:-: c:ol l eci:.:ed never- became a law a nd was rl Orl --F):�: .i..s.; tel..l t n 213

DECISIOI\I CTA CASE NO . 2991 3 Respondent Commissioner of failed to act on petitioner's claim for refund. So the prescriptive period which was about to lapse, petitioner pE~ti tion on Janu~ry 20, 1979 . On January 22, 1979, petitioner, thru counse l, letter of Acting Comm.issionc;?r of Internal Revenue Bernardo D. C ;:,, r�p i o cl a t.ec:l .J ant.1a1r-y denying petitioner' s ~lai m for refund. ( E:-: h. B) � ThE~ pl'"� :i.nc.ip,':l. l i �;~�SI...le :i.n to pay the caterer's tax dur��.inq th !;~ period from Januar y 20, .1.977 to April Petitioner c ontends that the ass essment and c::o 1 \ c;Jc: tiun of th e caterer�~ tax from January 20, 197"7 to Apr� .:i. l 1978 was arbitrary bc>c:ausf.0 Sf:~c: t. .i. on .l 9 .1. ���� A complete l y, totally and unconditionally vetoed by then Pres ident Ferdinand E. Marcos and, therefore, bec:arne a l aw. In shor-�t, .:i. t. Wc:\S non- On t h e h and, Inte1'"� n e-~ l F~ f-)Vc~ nu e the view that the Presi.dent vetoed only portion of Section

DECISION CTA CASE NO . 2991 -� 4- .... 42 of House Bill No. 17839 wh ich seeks to impose a r--E~C7! i pt. ~:; of pr-- op r-- i E:-~ t .or-� !:'; c.\n d t: I' ' (7? �f Y" e c_; h rn (7? l"l P<'-"t-- �lor --s~ i-':ll"ld ot:hc't- r?a t:i.nq p l <"::Cf.;!S which .:�,1r-�e 1'-l.i. thin th('? p r- E�m i ~:;E~S Of"' co mpound of hot e l s ~ mot e l s a nd ~e s thou se. Dut�- .i..r1q the ~:;r-~~;<:;.i.on of t h e Sixt h Cong~ess of t.hr~ F'h.i..l.:i.ppinc~ '''; , 1�-lol..l <.:,r-:-1 8 .i. 1. l No. 17839 wa s f i l e d . bil l to Section 191- A as a new section t.hr::.' National Sec. 48 of Hou se Bill No. 17839~ s t a t e s as f o llow s~ "Sec , -1-B.. A nc--?.W c.; ect.i.on .i. ~; hr~ r-E-~ by :i.. n ~:;c~ r- �t.r-?d ;_--, F~ ti"JE-~c~n sc:~c t .i. o n <.:; or1r? hun d n::~d �"'-1"1 d n.i.tl E! l:.y�--� cJn� : <':l nt:! on (-:-~ hundt-- e d ninet y---t ~�~o, to IJ(:-~ kr1DI�~r1 d~o s,-::~c:tion Ol'lE! hundr"E'd c:\nd 11 :i. n r-:-~ t y -----o n E!�--- (1 'l~ h :i.c h <.; h a l J. I'"E:!i:':l.d a"' f o J. 1 01-~~; : '' F)E-~ C. 1.9 .1. --��A. A Ca.t. r:-~I"'E't'" . ..... cat e~e~� s tax i s h e~eby i mpo se d <:'\�=; fo J 1 CWJ ~:;: (l ) Cln p l'"f.::l p ,,...i.f.0 t. 0 ,.- s oper~to~ s of ~est.au~ants, ~e f~es hrnent. pa~lors and other eati n g places, inc ludinq clubs, a nd caterers, three per cent of their gross receipts. ( 2) On p t'"CJ p t�- :i.e to r-�s o r ope rators of restau~ants, ba~ s~ cafes and in c luding ot her eati ng pl aces, <.:; p .i. t"' i t r::;, clubs, where distilled wines are �f c;!t'" fn::.111 t e d l j_ qUCH"S ~ Cl l'' served, th ree per cent

DEC I ~3 I ON CTA CASE NO. 299 1 of their gross r�eceipts from sale of food or refreshments and seven per cent of t~eir gross receipts f1 � um <:;.:~ l f-:! o�f di s till f~ d s p.i.t-�i t , �f(:.~ ,--�mF~rltf.�?cl l i q u o r. ~:, or�� \.�.J :i. nE' ~', ThiO S!~t~; uf cn mm E�r.. c .i.<:\ 1 .i.n vo.i..c: ~:~~'; or r�ec(;? . p �l�.s ~Sf? r- iC:'\ l l y numbE?r�f.�?. cl in dupl �. ~ te s h all be sepa r ate l y pr.. E'pi':lt"!'?cl and j_ s~; u~;~cl, onf:? for. ~;ale of r.. r..:~ 'f t-�E' ~:;hment~::; :;:;!'?f"Vf�~cl, and a n ot her for each sale of distilled s pirits, fermented li.q uors or wines served, the originals of the invoices or r �pc (? :i.. f.) t. ~:; t :o hE) .i. :..;�,; uccl to t. h E~ p1..11'"! :: h,�::\ ~:; r:~ r. or.. c 1.1~:; tomE~ ,.... ( ::::: ) On p 1'"0 pr� :i. !�:��~ t:.OI'"<;:; 0 1~ oper~tors of restaurants, re- freshment parlors, ba r s, cafes ,::,.n d r-1 'l".het... e<:'. t. :i.11 q p l <':\C es; v~h .i. c: h a r �e maintained within the premi s es or compr:)unc:l o�f '"' h ob:;~ 1 ~� mot.e 1, resthouse, cockpit, race track, j a i-alai, cabaret, night or day c lub hy m!~~~�;~. n s:; o�f <::~ c::orHl<:?.c:t.i.ng cl D(:>r� n1�� P�'='�,::;::;<:\C]E' t .l,t4C I'l -1.-. y per� c: en t 0 �f l:. f� lc.~ :.i . ,... q t��oc.;~::; t'""!:?.C <:-? i p t ~:; . \IJ I�IE' r "" fc:! t hP E~c.:; t ..::t h l .i. ~::; hmen t c.;:, a t��e operated or maintained by c l ubs nr� ,:,\ rl y kind n,... natt...ll'""f0 ( .i.r.. rr-'"s-.. pr~ctivc:,' of t�.hc;~ di.:-:;po~:; it.io n of 'l::.llPir � nPt .i.ncnrn!:::> <::~nc:l wh r-~t.h~1r� or. n 1:1 t t. hr::~y c i::t. t r::~ r� !:�:� ~<c: 1 u ~:; i V!? l y to rn E~ m b P r. ~::. o�f t ht-'" i ,.-� !JU��?s; ts) t:. hf.�? kee pers of the establishments s hall pay t he correspon di n g tax <::~ t t h e r-a tc:? �f .i :-: r~d <:1 hove � " fJoinq t h rou<;J h t h e us; u ,::\ 1 l egis l ative mi l l, House Bil l No. 17839 was, however, superseded T<:t :-: 8 .i 1 1 hearinq the same number. This Conso l idated Tax Bil l retai n ed t he aforequoted 216

DECISION ����� CTA CASE NO . 2991 ..... b Section 48 alt hough r e - numbered 35 Section 42 . Tho bil l was approved by the Congress and wa s t p 1'"' ('~ -:;E~n t".<:-? d 1.:.0 t rlC�? F' !' ''(�;?�"; j_ d <:~n f C) f " �f .in d 1 i::\ p p I' 'CJV i:~. J. " Cln the President of th<:? 'fo ll cw1inq v eto me ss CJ.ge (Exh. F.:. , F. --l) , insofar as Sec. 42 i s concern ed, to t h e Hou se of Representati.ves where th e bill originated~ c II I'�I (') L..(\ (1 1\1 (~ ~'~ (J t�la n.i.l ::1 ( l l.l(JU. S t. LJ. , .1.'7'69 II Dc�! n t . J. F~iflf�~ n of t�. l11.:.-~ 1-lol...l.'o:.;c, u �f F\ 1:1 p r-r::.�~,, r :~ r 1 t�.c:\ t : i v c~::; ~ :rI I l' l c:\ v ('' J.�.rl F' h () n (} ,... '1".D :i. rl f Cl l'" m ."!'.C) u t h i::\ t . 1-�1., JJ . 1\~ o � :.t.. 7n ::~:9 , I l1a.'/ (_., l . l 1.i. '"'� r:l ,�,.\ y ~ :; .i. q n E�' d ~'"' n t .i. t 1 c d :: 11 tlN ()CT r"l t�1EI\ID I NFJ CEF(T(\ IN F�r.:CW I f:3 I UI\I S DF TT�IE NAT I m -.1(\ L. I 1\l�rr:::r::NnL. FIE VENUE: CUDF, (1t1F~ I\I!)FD II " 11 Pur -~;u<::~n t . t u the pt-� ov is ions n �f ~:3 Pc:t �i..:Jn :?n( :~::), {.)r�ticlt:) 1../ I, of the Cu n ~:; t .i.. t u. t ..i. on ~~ h u ~'' c:~ v e ,.. , .L_..ll~::LY...f!.............Y._c~..t~.J..~_c,L_.:_I::J:~. :f..PJ..LQ..ij). n _g__)" t ~ m~--�.i f}_U.1 .-L~i....J?..: !:..LL: I I ' ',�~ ,'.,' ',�', E.~..........~.1~:. !\..............B.f::~L~~-----:':!:.~~-~----�----�J.n.s. ~.r:..t:.A.n.<J.. . . . !:':.'!,.......uJ~..~----�fif:? ~;. .t..!. P.u_ . .J....?.t::::.A. . . .~~..t.!.:i.. ~:J!.............;L~T.U.1-..P.~?..t'.2......~'\...........f;..~..t�'X:S.~..r.::.:....E?.... _....:t.~ .0. c:> �f three percent uf the gr �oss receipts of prop rietors o r operCJ.tors of restCJ.urCJ.nts~ refre s hm e nt parlors and other eati n g t: p 1 ::\C:-?<;;; l� lt'" E't~ p FJI'" CF:'n t O'f q t"'D~::;<;; f" E'CE~.i pt.<:; f r-o m :;; a 1 �~ rTf fund o r- r-E� �f t�-�c;~shrnc-:'n t a nd ~;eve n 21 '('

DEC I E3 I ON �-- CTA CASE NO. 2991 7 pE' r-c F'n t o,.., q r��o~:;<;:; r��(;?c E" i pt.'":; f ,. ..c")m t. h r.? �;::; .:,;~ 1 E"~ o �f di stil led spir�its, fermented liquors ur wines, o n propr.i.etors or operators of t t ,,.. E! c:; i:l. U 1���� <:l. n ~:;; ~� hi:\ r� ~::, ~' C: D. "f C s;; <':\ n d 0 "\":. h e ,.-� io�? ,;�,1. t i n CJ p 1 i::J.C:F'~> ~, :.i..nc: l ucl .i.. r1q c:: lt..J.!::l~:;, hthPI'"(?. cl i ~; t.i. l l r.-~d s pirits, ferm e ntod liquors, o r win es are �:; F~ f� V f:! ci ~ i'1.n C:! t .I,�JE! f"l t ')! t pE~ ,,.. C E�? f ., 0f fJ t- ()~; �::; receipts on proprietor: or operators of t ,.... F~ ~:; ,�::1. u.t �� <"- n t-.~; :� t��� E! f ,.. c ~=� h nl('~ n t . p ~). ,.- 1. o ,.... s:; :� b ,'":\ r�� ~:; ~ c afes and other eati ng pl aces maintained t,�J.i. �t�. ll .i.n tilL-) PI'"" E~m.i.~::;c�?~;; ur�� c:o,npouncl -of ~' l�,r:.. t. P. l , rn(Jtc,�l , ,.. E,~:;t.l�l ou.�:::.,f0, c:oc: kp:i.t , r��acP. t t... <�.1.(.: 1:: !' j ,'":\ :i.. ���� .c.\ 1..::1. .i.. ~ f:: .:�:\ h ,').r�f'? t ~ n i q h t n ,..- cl ay c:: J.ui:J :, D1��� ,.,: hich iO\.I'""t:? <:\c:ce::,,<=:;.ihlr-~ to f"' <'"�lt.J�-�onr;:; o "f �:o:;.:-1. i c:l f.-' ~'> t.:;:.. h J. i t ~::; 1� 1rn ~:-:� n �::; l:l\f rnr::!~�":l.n �;; of :::.. c: n 1�1n r:!c �1:�. :i.11 g cl on ,,. or�� p i::\ S'::;a.rJ E' � ''TI1 c bt.\r�cJ,�:-~ n of i�.:J.:<d i:.i.on ~�J .i.. J. 1. hrc? ~,:; 1�1 i f t .F�'d L.o t. h e:::! i:: (:lnsu.rn :i.. 1�1q pu.l:.>l :i.e .. " �rh c- dc�'V(;~ J. �:1p;ncn t : cl"f ho tr,~ 1 ~::; , i� �: <O;�:;,r:!f"l t ..i a 1 t.P nur�� t:.u u r �.i. s t i. n ����� du. �";; t.J���y :� may I:J(�:! ,.... E::! ""' t. t-� i::l. .i.. f"l E~ d -r. r: (.Jf i'�:; i..dc�J���� :i.. J.l(_] t �. h d t <::\ hi q t::'CJ r�� .i. on o �f hotel ~~rn.i.ngs comes f ,.���o m �food "oi::ll f '! .. "T h :.i.<;:; b .i.. l 1 ~ 1���1� No � :J.. 7Fr:':.'7' :� h a':; I:J<;?c: nmE' Repuhli~ A c~ No .. 6110 .. F\e~:; pE'!C t: "f U 1 J. y , (SGD . ) FERDINAND E . MARCOS (F::-: h . E:~) t.hn.1ug h the c l <:lr�.i. fyi.rl(::J c:~ncl co n t .i. nni.nq hi.~; vet o of SE~c:: t.i.on 4-:.? Con so 1 ida t. c-:>d Ta :-: Bill. In a l e t t e r d~t e d Jul y 28, 1972 (Exh. E-2) F' r�c-~ s .i d f=~n t .i <~ J. 213

- DEC I SI ON CTA CAS E NO. 2 991 �-- 8 Irineo T. Aguirre, his l~ttrnr to Ante . o M. Sison, Jr., dat e d July 28, 197 2 c:: <=~ �l�.(�? !J u r�� .i. c: <�~ l 1 y ~:; t .:,3.te?d : 11 1""1r� � ()n t f~ 1���o 1'1� S i so1 �1, 1J r�� � San Ma rtin Bui ld ing, 1564 A. Mabin.i. , P.O. Box 2288 Mani l a , P h i l ippi n es i. De~ .-., t�� ~3 1��� : J,Jit.h r-c�fp r�~ ncP to ycn.t.r�� J.c:~t. -l:. f? l ��� d<:ltPd ,.J <.J. l y J..IJ. , 1. 97 ::,:~ , \o.JE:~ v~ .i.. s h to in "f o r�m ';/ DU. t:1�1<�:\ t ':~Pc: ti(J i l '-1-:? o �f H uu~;e B .:i. l l No . .1.7B:'.r1', nov~ n . n . f-).1.J.O v~a�"'; one of th e Section~; vet:.c:H'?d l::ly t t li'' F' r�� E~<; .:i. d E!n t:. .in hi. <;:; \'f." t .D mE� s~;.:~~~ E) d c:\ t.Pd Auqu�=st !.J. , 1. 767, vct.o.ir 1q cc�? l'"" t<Jin :::;to>c:t:i.on o"f the sai d r�e vP n urn bill. ( SG D) IRINEO T. AGUIRRE, JR. r:�r �c:~~''� i cl E.�l1 t. :i. '" 1 ~3 -!:.<':\ �f f f.i~;s; .is-, t .:,\ n t . Congressj.o n a l recorcls s h ow t h a t Co n qres s , to Cor1 ::, n 1 i ri "'' t.E� d T <~ :-~ Bi. 11 o r�� .:i.q in a t.E)d , t1 <~s no t t<:l k E:~n ,,,, n y s tep to uvPrr ide p r � !:~~; .i.d E~n t .i a l Vt�.' t.c:> of p r.. n po ~:;E-� d !3r-:)C: t .:i. o n 1.91 --� A o f ~ �.hc0 Nationa l Theref o re, Section 19 1- A rema in ed a f..l ou ~:=;p B :i.l l . I t h as never beca me a law . .is not 1o.J :i. t t1 o u t ,:-,, pr� e:c:: e?d~::~ n t. In t h e case o"f Ma nila Golf & Country Club~ Inc. vs. Cornrn i ss i on e r� o �f In t e r�n a l Revenue ~ 213

DF.CI S ION �-�� CTA CASE NO . 2991 11 1.1. � f::; inc:: C�? ~ ,:�,, ~; ~5 t.:\ t.E�d a bo v<=.~ , t. h e:,� Cl f f :i. c c-~ o f thE~ F' ,,.. <:~~::; .i. cl E'n t: 1�1a : :; c or�1f i r-rncd t .hat�. Section 42 of House Bill No . 18739, now Republic Act No . 6110, ins erting Section 191 - A, was one of the Sections vetoed by . t.hl'�:' F' l'.. (c�~<:;.idE�nt in hi ~; VE't.o fT\ o::)�":;sa qc� dat E:'d Augus t 4, 1969, vetoiny certai n sec tion s n �f th('} �:::;.;,~.i.d h i l l (1:::-:11. 1' 1\1 11 ), it. 1� 1 ;.:\ ~:; not b een s h ow n that the Pres ident's veto wa s overridden by the required number of votes fo r vetoed bill s as prov ided i n Section ".?0 ( .l), Al' �t ..i.c l E~ V I, nf tiK~ .l'=r::'~5 Con <::; t-.i t�.u t .i. 01 1 � T h P ,,.. F~c: n1 �� d ~:; o -t' t �.he c c-~.~-f? do not. :::;r1o~��J t: 1�1at: �l.: ~,,o �-�� thil'. d';.;. of i:?<:,c::h l��lous('? of Colt u t��;.:-' :;:;<:;; vo t .i n q <:.;;r.-,, p <::l r �<::; t.c'~ 1 '>.... ,,,q ,���e:�r::� c:l to overcome th e Pr es .i.dent 's v e to of Section 191 - A . Res pond en t ha s not al l eged nr even in l:. i ;n i .cl a t�.F~ cl t ~1 <::1 t t .hE~ F' r�c~~'�.i.cl E' f1 t : ' s \-' t? to o -t' f)ec: L:iun 4 ".? u �f thF:~ Cor�, c;:;o l .oi..cl,::\ted T ,-:,,;~ B i l l v.J,3 �:;; .-:1'-/(o? r.. ,,..i. d d E-~rl h'/ t. h f:' .r(~ q u i r-(;? d n urn h e� r-s:; n -t' v u t .i��:� �,;; of VE:> toc~ cl h .i. f 1 ~:;. In o:~ s mu c h a~=� Congress did not ovGrride t h e presidential v~to of Sectio n 1 91-A, th e proviso in q t H�!�:::. t�.i. or 1 n E~c ;;.:~~;:;�:::;<::\ r- :i. 1 y d .i. d not: h;::~ c: ornE~ ,,,, 1 '"'~'�J � Con '3E'q u. C:' I 1 t l. ..,. ~ ~~i-c�~c t .:i.o n 19 .1. ��- {:1 s hot.t l. cl nut. -form p ar t of t h e Na tional Internal Reven u e Codr:-.� .. ,, ~5 " nnt.i.ce is the E.\ r CJ'...t.illE'n t of t r.. r::0~;:;poncl~:-:~n t .ha t " .;,1_ r-E?~:;o 1 u t.i.on :.i..r l f <::~ vo r�� o-f pc t :.i. t. i em E~ r � v~ot.tl cl mr::-:-' ,3 n t. h E~ 1 os�=.;, o-f millions o-f pesos to the gove rnment, .;,\n cl t h ;;? ,,. �? wnt.tl d b f!/ cl P lt .l~1 e o f c J. ,:,\ i ms for�� t.. E~funcl , few no ll~ h &~r- ;;~ .in the� Ta:�: Codf.? can you �find c:\ pr-cJv .i.s:l.o n t<::\:-:inq e<:lti nq places (;?:-:cE> pt i.r1 this ~:>E>c: t:i.o n." ~-\lh:Ll;;~ i t .is of u tmo~; t. i �n r,or.. t <:mr: e thc\l�. t hE~ Gover--runen t. <;:; ~ 1ou. l d no 1. r- ~::J~:;or.. t to ,,,, p r� opo~:;E~d pi'- ov i ~:; ion of a l'� r:~v(�:~nt.t e b i l l t..r.Jh.i.c:h did not b eco rn t.�? i:1. law to enhance the co llec tion of taxes . T hr;~ �f .i 11i:":\ n c :i. <:I J. E0 :-: :.i.. q c:-~n c: i r;~~; n f t. hr0 GovF.:> r.. n m ;:~ n t. a�f �fut-� cl n o ju ":;t.i..f.i..c:,~~tinn for�� ~:;u <~; t ~~.i.. n .i.nq the�! o:~sses s me nt o f a tax l evied under a 220

DECISION CTA CASE NO. 2991 -�� 10 - s t.r- ain &~d construction of a law~ much less undet�� <":\ provision of a revenue bill which tv:~s bE~en vetoed by the President. "H c-:\V :i.nq n:~c":\C hec:l the c:onc 1 us ion that: a. Section 42 of House Bill No. 18739, now Republic Act No. 6110, inserting Section 191-A between Sections 191 and 192 of the National Internal Revenue Code, was vetoed by the President in hi s veto message dated August 4, 1969; b. Congress did not override t he pres idential veto; and 1:�: � t?.~'?:'_c;:...t ..i. ~?X:!__:J.'.~'?.J..::::-_f::l ______g_,t.__~:L.. _fJ_.~lt____ _lJ..!:l� .9EDEJ........~. j J...!3.~. . . f.:'Xl..~.:I__________~?..Ll9.\::\..J.sL. D..9_t ........t..!.Ji~.r.:f.LtP_t::::Si..__f_g_ r-f!1_p_~~r:.t . . ..9.J. :t.t!.f.: !___t~-~=LtJ:.s.?.D .9..:L_.In..1;g_r::n~. L. B.~-Y.f.~r.:Ll_~~-~----�r;_:;_g_g_g_ : II WHEF\EFORE respondent Commissioner of Internal Rf.-~Vt~rn.le i s to refund to petitioner Corporation t he caterer's tax paid in t he tota l amount of P2,463,576.30 without interest. No pronouncement as to costs. SO ORDERED. Ol.lr7.~ z.on City, t1&?tt- u l"'anila, Fro:? br-�uar- .1988. ,Judge 22

DECIS ION 1 1. -- CTA CASE NO . 2 991 WE CONCUH : CERT I F I CAT I 0 N I certi f y that thi s d ecision was r eac h e d afte r du e co n s ult a ti o n a mo n g th e me mb e r s o f th e Court o f Tax Appea l s i n acco rdan ce wi th Sec tion 1. 3 , nr-t. .ic l c' VI II u �f t h e Co n ~;t.i t. t,tin n. AMANT E �� I L L.. E R F'r�E' S i. cl .:i.n q .:1 ud cJ e Co urt. uf Tax Appea l s �' 222