Republic of the Philippines
SUPREME COURT
Manila
FIRST DIVISION
G.R. Nos. L-30793-94 July 30, 1979
MISAEL P. VERA, as Commissioner of Internal Revenue, and THE FAIR TRADE BOARD, petitioners,
vs.
HON. SERAFIN R. CUEVAS, as Judge of the Court of First Instance of Manila, Branch IV, INSTITUTE OF EVAPORATED FILLED MILK MANUFACTURERS OF THE PHILIPPINES, INC., CONSOLIDATED PHILIPPINES, INC., GENERAL MILK COMPANY (PHIL.) INC., and MILK INDUSTRIES, INC., respondents.
DE CASTRO, J.:1äwphï1.ñët
This is a petition for certiorari and prohibition with preliminary injunction, seeking to set aside the writs of preliminary injunction issued in Civil Cases Nos 52276 and 52383 of the Court of First Instance of Manila, entitled "Institute of Evaporated Filled Milk Manufacturers of the Philippines, Inc., et al., plaintiffs vs. Jose B. Lingad, as Com-missioner of Internal Revenue, defendant", and "Institute of Evaporated Filled Milk Manufacturers of the Philippines, Inc., et al., petitioners vs. The Fair Trade Board, respondents. "
The first case is an action for injunction to restrain the Commissioner of Internal Revenue from requiring the respondent Filled Milk Companies to print on the labels of their products the words "This milk is not suitable for nourishment for infants less than one year of age" or other equivalent words, as required in Section 169 of the Tax Code.
The second case is an action to enjoin proceedings in the Fair Trade Board on the complaints against Filled Milk Companies for mislabelling and/or misbranding of milk products.
No writ of preliminary injunction or restraining order having been issued in the instant petition against the Court of First Instance of Manila, the latter went on with the hearing of the aforecited cases and thereafter rendered its decision disposing as follows:têñ.£îhqwâ£
Wherefore, judgment is hereby rendered:
In Civil Case No. 52276:
(a) Perpetually restraining the defendant, Commissioner of internal Revenue, his agents, or employees from requiring plaintiffs to print on the labels of their filled milk products the words: "This milk is not suitable for nourishrrent for infants less than one year of age" or words with equivalent import and declaring as null and void and without authority in law, the order of said defendant dated September 28, 1961, Annex "A" of the complaint, and the Ruling of the Secretary of Finance, dated November 12, 1962, Annex "G" of the complaint; and
In Special Civil Action No. 52383:
(b) Restraining perpetually the respondent Fair Trade Board, its agents or employees from continuing in the investigation of the complaints against petitioners docketed as FTB I.S. No. 2, or any charges related to the manufacture or sale by the petitioners of their filled milk products and declaring as null the proceedings so far undertaken by the respondent Board on said complaints.
The decision of the Court of First Instance of Manila was raised to this Court for review by a petition for certiorari with preliminary injunction, 1 in which this Court affirmed the decision of the Court of First Instance of Manila. The present petition has, therefore, been rendered moot and academic.
ACCORDINGLY, tills petition is hereby dismissed. No costs.
Teehankee (Chairman), Makasiar, Fernandez, Guerrero and Melencio-Herrera, JJ., concur.1äwphï1.ñët
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1 Misael Vera, et al., vs. Hon. Serafin Cuevas, et al., G. R. No. L-33693-94, May 31, 1979.
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