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Drilon v. Lim

This case involves a challenge to the constitutionality of Section 187 of the Local Government Code. Several oil companies and a taxpayer appealed to the Secretary of Justice to declare a Manila tax ordinance null and void for procedural and legal issues. The Secretary revoked the ordinance finding it was illegal. However, the regional trial court overruled this and also declared Section 187 unconstitutional as it gave the Secretary control over local governments violating autonomy. The Supreme Court ultimately ruled that Section 187 was constitutional as it only authorizes the Secretary to review ordinances for constitutionality and legality, not substitute his own judgment, and he performed an act of supervision not control in this case.

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ALMOSA Jean Claire
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56 views1 page

Drilon v. Lim

This case involves a challenge to the constitutionality of Section 187 of the Local Government Code. Several oil companies and a taxpayer appealed to the Secretary of Justice to declare a Manila tax ordinance null and void for procedural and legal issues. The Secretary revoked the ordinance finding it was illegal. However, the regional trial court overruled this and also declared Section 187 unconstitutional as it gave the Secretary control over local governments violating autonomy. The Supreme Court ultimately ruled that Section 187 was constitutional as it only authorizes the Secretary to review ordinances for constitutionality and legality, not substitute his own judgment, and he performed an act of supervision not control in this case.

Uploaded by

ALMOSA Jean Claire
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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DRILON V. LIM; GR. No.

112497, August 4, 1994

FACTS: Four oil companies and a tax payer appealed before the Secretary of Justice that
Ordinance No. 7794, otherwise known as the Manila Revenue Code, be declared null and void
for non-compliance with the prescribed procedure in the enactment of tax ordinances and for
containing certain provisions contrary to law and public policy. In a petition for certiorari filed
by the City of Manila, the Regional Trial Court of Manila revoked the Secretary Drilon's
resolution and sustained the ordinance. More importantly, it declared Section 187 of the Local
Government Code as unconstitutional because of its vesture in the Secretary of Justice of the
power of control over local governments in violation of the policy of local autonomy mandated
in the Constitution and of the specific provision therein conferring on the President of the
Philippines only the power of supervision over local governments.

ISSUE: Whether or not Sec. 187 of the Local Government Code is unconstitutional.

RULING: No. The assailed provision is not unconstitutional. Section 187 authorizes the
Secretary of Justice to review only the constitutionality or legality of the tax ordinance and, if
warranted, to revoke it on either or both of these grounds. When he alters or modifies or sets
aside a tax ordinance, he is not also permitted to substitute his own judgment for the judgment of
the local government that enacted the measure. Secretary Drilon did set aside the Manila
Revenue Code, but he did not replace it with his own version of what the Code should be. He did
not pronounce the ordinance unwise or unreasonable as a basis for its annulment. He did not say
that in his judgment it was a bad law. What he found only was that it was illegal. Secretary
Drilon performed an act not of control but of mere supervision.

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