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Blue Bar Coconut Phil Inc. Vs Tantuico

The document summarizes a Supreme Court case from 1988 regarding a special audit initiated in 1976 of coconut end-user companies by the Chairman of the Commission on Audit (COA) to review levy collections and subsidies. As a result of initial findings, the COA Chairman directed related agencies to collect short levies and overpaid subsidies from petitioners. The main issue was whether the COA Chairman could disregard two resolutions from the Philippine Coconut Authority's Governing Board. The court ruled the issue moot after the President informed the Solicitor General that the Board would continue functioning until a new one was formed, and the COA Chairman then allowed petitioners' subsidy claims.

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990 views1 page

Blue Bar Coconut Phil Inc. Vs Tantuico

The document summarizes a Supreme Court case from 1988 regarding a special audit initiated in 1976 of coconut end-user companies by the Chairman of the Commission on Audit (COA) to review levy collections and subsidies. As a result of initial findings, the COA Chairman directed related agencies to collect short levies and overpaid subsidies from petitioners. The main issue was whether the COA Chairman could disregard two resolutions from the Philippine Coconut Authority's Governing Board. The court ruled the issue moot after the President informed the Solicitor General that the Board would continue functioning until a new one was formed, and the COA Chairman then allowed petitioners' subsidy claims.

Uploaded by

Zee Coelho
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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TENA, Patricia Celine B.

2018-0251

G.R. No. L-47051, July 29, 1988

BLUE BAR COCONUT PHILIPPINES, ET. AL., petitioners VS. THE HONORABLE
FRANCISCO S. TANTUICO, JR., ET. AL., respondents.

FACTS:

Sometime in 1976, the respondent Acting Chairman of the COA initiated a special
audit of coconut end-user companies, which include herein petitioners, with respect to
their Coconut Consumers Stabilization Fund levy collections and the subsidies they had
received. As a result of the initial findings of the Performance Audit Office with respect
only to the petitioners, respondent Acting COA Chairman, directed the Chairman, the
Administrator, and the Military Supervisor of PCA and the Manager of the Coconut
Consumers Stabilization Fund, in various letters to them to collect the short levies and
overpaid subsidies, and to apply subsidy claims to the settlement of short levies should
the petitioners fail to remit the amount due.

ISSUE:

Whether or not the respondent COA Chairman was correct in disregarding the
two resolutions of the PCA Governing Board for being ultra vires?

HELD:

This issue became academic when the then President of the Philippines informed
the Solicitor General that the Governing Board of the PCA would continue to function until
the formal organization of the new Governing Board. Following this ruling, the respondent
COA Chairman reconsidered his earlier stand and allowed the petitioners to get their
subsidy claims which he had earlier refused. In effect, the respondent COA Chairman
eventually acknowledged the validity of the two questioned PCA resolutions. Therefore,
the issue has become moot.

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