[G.R. No. L-7190. April 28, 1956.]
THE INSULAR LUMBER COMPANY, plaintiff,vs. THE COLLECTOR OF INTERNAL REVENUE, defendant.
Appeal from a judgment of the Court of First Instance of Negros Occidental ordering defendant to reimburse plaintiff the amount of P25,780.64, plus interest thereon from the time the taxes were collected, and to pay the costs.
This is a reconstituted case. The complaint was filed in the Court of First Instance of Negros Occidental on Aug. 1, 1935 by the Insular Lumber Co., against the Collector of Internal Revenue for the recovery of the total amount of P25,821.07, representing 1 1/2% sales tax, 25% surcharge for late payment, and an additional surcharge of 100% for allegedly making fraudulent returns, all of which plaintiff paid under protest. After trial, the Court below rendered judgment absolving defendant from the complaint, and on appeal to the Court of Appeals, judgment was affirmed. Upon certiorari to this Court, we ordered the remand to the court a quo for the reception of certain evidence erroneously excluded at the trial. Before the second hearing could be had, war broke out and the records of the case were destroyed.
Judgment appealed from is reversed insofar as it orders the appellant Collector of Internal Revenue to refund to plaintiff-appellee the 1 1/2% sales taxes and the 25% surcharge for late payment collected under the first, second, third and fourth causes of action; and affirmed insofar as it orders the appellant to refund to plaintiff-appellee the 100% surcharge collected under the first, second, third, fourth, and sixth, causes of action, but without interest thereon. No costs. Reyes, J. B. L., J., ponente. HTcADC