[G.R. No. L-10961. February 28, 1958.]
ADRIANO CHUA JOY, petitioner-appellee, vs. THE COLLECTOR OF INTERNAL REVENUE, respondent-appellant.
Appeal from the decision of the Court of Tax Appeals dated May 25, 1956, declaring null and void the distraint and levy issued by the Collector of Internal Revenue on January 26 of the same year, and ordering him to desist from taking any further proceedings thereunder and to return the properties seized. The court below ruled that in view of the number of years that had passed from the time of assessment of the taxes in question in 1948, the Collector of Internal Revenue lost the power to collect in 1956 the taxes allegedly due by the summary method of distraint and levy, in view of Section 51 (d) of the National Internal Revenue Code, which is also applicable to war profits taxes. Appellant insists that the Court of Tax Appeals has no power or jurisdiction to restrain or enjoin the collection of taxes by distraint. This issue has been decided against the Government in Collector vs. Reyes, 100 Phil., 822, Collector vs. Avelino, 100 Phil., 327, Collector vs. Aznar, 56 Off. Gaz. (11), 2386.
Decision appealed from is affirmed. Bengzon, J., ponente.