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  • UST Cooperative Vs City of Manila

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    Kat Jolejole
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    UST Cooperative Store paid municipal taxes and license fees to the City of Manila for a period in 1957-1958, totaling 12,345.10 pesos. Unknown to UST, a law was passed in June 1957 that exempted cooperatives with net assets below 500,000 pesos from taxes. UST's net assets were below this threshold. Therefore, the payments to the City of Manila were made erroneously. The Court ruled that UST Cooperative Store could recover the amount paid, as money paid due to a mistake of fact can be recovered, and money paid through misapprehension of the facts rightfully belongs to the person who paid it.

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    ust cooperative v city of manila digest

    Original Title

    UST Cooperative vs City of Manila

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    UST Cooperative Store paid municipal taxes and license fees to the City of Manila for a period in 1957-1958, totaling 12,345.10 pesos. Unknown to UST, a law was passed in June 1957 that exempted cooperatives with net assets below 500,000 pesos from taxes. UST's net assets were below this threshold. Therefore, the payments to the City of Manila were made erroneously. The Court ruled that UST Cooperative Store could recover the amount paid, as money paid due to a mistake of fact can be recovered, and money paid through misapprehension of the facts rightfully belongs to the person who paid it.

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    © All Rights Reserved
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    2K views1 page

    UST Cooperative Vs City of Manila

    Uploaded by

    Kat Jolejole
    UST Cooperative Store paid municipal taxes and license fees to the City of Manila for a period in 1957-1958, totaling 12,345.10 pesos. Unknown to UST, a law was passed in June 1957 that exempted cooperatives with net assets below 500,000 pesos from taxes. UST's net assets were below this threshold. Therefore, the payments to the City of Manila were made erroneously. The Court ruled that UST Cooperative Store could recover the amount paid, as money paid due to a mistake of fact can be recovered, and money paid through misapprehension of the facts rightfully belongs to the person who paid it.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 1

    UST Cooperative vs.

    City of Manila
    Facts:
    UST Cooperative Store paid municipal taxes and license fees to
    the City of Manila for the period beginning July 1957 up to December
    1958 amounting to P12,345.10. Unknown to UST Cooperative Store
    Republic Act No. 2023 was enacted on June 1957 exempting
    cooperatives from taxes if they have the net asset of not more than
    P500,000.00. UST Cooperative Store had a net asset of below
    P500,000.00. Thus, they paid erroneously and now claims for a refund
    from the City of Manila.
    Issue:
    Can UST Cooperative Store recover the amount it paid to the
    City of Manila?
    Held:
    Yes. When money is paid to another under the influence of a
    mistake of fact that on the mistaken supposition of the existence of
    a specific fact which would entitle the other to the money and it
    would not have been known that the fact making the payment was
    otherwise, it may be recovered. The ground upon which the right of
    recovery rests is that money paid through misapprehension of facts
    belongs, in equity , and in good conscience, to the person who paid it.

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