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[G.R. No. 137621.August 8, 2001]

HAGONOY VENDORS ASSN. vs. MUNICIPALITY OF HAGONOY, BULACAN

FIRST DIVISION

Gentlemen:

Quoted hereunder, for your information, is a resolution of this Court dated AUG 8, 2001.

G.R. No. 137621 (Hagonoy Market Vendors Association vs. The Municipality of Hagonoy, Bulacan.)

For a full and proper disposition of the issues at bar, the Court resolves to require the parties to submit their respective Memorandum within fifteen (15) days from receipt hereof. Their Statement of Facts should answer the following questions, viz:

1. When was Kautusan Blg. 28 (series of 1996) approved by the municipal mayor of Hagonoy, Bulacan?

2. Where exactly was the subject ordinance posted?

3. Was the local treasurer furnished with a copy of Kautusan Blg. 28? If so, when?

4. Was the ordinance submitted to the Provincial Board of Bulacan for approval? If so, when? Was the ordinance approved by the Provincial Board? If so, when?

5. When did the ordinance take effect?

6. When was the ordinance actually implemented?

The parties are directed to discuss in detail their respective position on:

1. Whether or not the Sanggunian complied with the procedure required by law in enacting Kautusan Blg. 28;

2. The constitutional issues raised against the ordinance, viz:

a) whether or not Ordinance No. 28 violated Section 6c.04 of the 1993 Municipal Revenue Code and Section 191 of the Local Government Code when it increased the market stall rentals;

b) whether or not the subject ordinance violated the principle of uniformity of taxation when the increased tax was enforced only at the stalls in the old and new public markets and exempted from its coverage Pamilihang Dating Munisipyo and Pamilihang Gabaldon.

Very truly yours,

(Sgd.) VIRGINIA ANCHETA-SORIANO
Clerk of Court

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