PHILIPPINE RAILWAY CO vs. COLLECTOR OF INTERNAL REVENUE G.R. No. L-3859 March 25, 1952

 

G.R. No. L-3859             March 25, 1952

PHILIPPINE RAILWAY CO., plaintiff-appellant,
vs.
COLLECTOR OF INTERNAL REVENUE, defendant-appellee.

1946 PRC paid franchise tax 1.5% of gross receipts

1947 CIR ordered PRC to pay 5% deficiency of 3.5% (1946 forss receipts), PRC paid

          PRC paid 5% on gross receipts of 1947

1948 PRC claimed for refund (1 1/2 tax only under Section 13 of Act No. 1497 of the Philippine Commission)

CIR denied the motion.

TC affirmed the CIR.

"May a special law or charter be amended altered, or repealed, by general law, by implication?"

Repeals of laws by implication are not favored; and the mere repugnance between two statutes should be very clear in order to warrant the court inholding that the later in time repeals the other, when it does not in terms purport to do so. 

It is a canon of statutory construction that a later statute, general in its terms and not expressly repealing a prior special statute, will ordinarily not affect the special provision of such earlier statute.

We are therefore of the opinion that section 259 of the National Internal Revenue Code, as amended by Republic Act No. 39, does not apply to plaintiff's franchise.

Upon the foregoing considerations, the appealed judgement will be reversed and the appellee CIR ordered to refund to the appellant the sums of P15,893.26 and P34,184.92 with legal interest thereon from the date of collection and to pay costs.

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