CEBU, Philippines - Integrated Bar of the Philippines Cebu City Chapter President Earl Bonachita said the lower court can declare a certain provision of the law as unconstitutional.
When somebody files a petition, the Regional Trial Court (RTC) and the Supreme Court (SC) has jurisdiction over it.
However, he said some people directly go to the SC.
“If the Supreme Court said that the law was unconstitutional or invalid then it was the end of it,” he said.
The lower court can declare a certain law unconstitutional but Bonachita said it was subject for an appeal. He added it is the court's discretion to say that a certain law is invalid as part of their jurisdiction.
But, he clarified that the Supreme Court is the last resort in declaring a certain law unconstitutional.
“If the SC will declare it, then it becomes part of the law of the land.”
Bonachita explained that if the Supreme Court will uphold the decision of the lower court citing a certain law as unconstitutional, that law loses its enforceability.
However, he said, when only certain sections are invalidated then the other sections not declared as such, are still effective.
Earlier, Judge Douglas Marigomen of Regional Trial Court Branch 5 ordered the Film Development Council of the Philippines (FDCP) to stop from collecting amusement taxes for the graded films in the theaters.
He said Section 14 of Republic Act 9167, otherwise known as An Act Creating the Film Development Council of the Philippines, was a direct violation of the constitutional policy of local autonomy.
He added that the said provisions of the law is a usurpation of the power of the Local Government Units to acquire exclusive benefits from amusement taxes imposed and collected by them.
“The court has even observed that the collection of amusement tax is by virtue of the constitutional mandate granting fiscal autonomy to local governments,” the judgment reads.
The FDCP was given the right to collect amusement taxes based on the provision of Republic Act 9167 otherwise known as An Act Creating the Film Development Council of the Philippines.
The case was filed by Colon Heritage Realty Corporation, operator of Oriente Group of Theaters, three years ago against the FDCP.
Meanwhile, when asked for a comment as to the victory obtained by Colon Heritage, general manager of Cebu Leisure Company Inc., Joy Polloso, said they cannot comment yet on the legal matter. CLCI is the company operating Ayala Cinemas.
She, however, said that they continue to comply with the required taxes on their operations.
“We have yet to study the implications of this new development, if any, to our operations. We believe, however, that any ruling which is advantageous to the industry while allowing the government to collect the proper taxes is a welcome development,” Polloso's text message reads. — (FREEMAN)