CTA Case No. 1040 (Decision)

WESTERN MI!DA~AO LUMBER CO ., INC ., Petitioner , - versus ... CT C&SE NO . 1040 COMMISSIONER OF INTERN L REVENUE , Respondent . . x ------- ---- x DEC I S I 0 N This �is an appeaJ. from a:n assessment of the respondent Commissioner of Internal Revenue in the sum of Pl , 309 o96 representing surcharge for late payment of regular forest charges of P5 , 239 o85 " under Official Receipts Nos . B- 0581216 and B- 581217 on timber cut and r emoved from petitioner ' s forest concession during the month of March 1957. Petitioner is a forest concessioner of Basilan and Zamboaga and an operator of bonded sawmills in the same places . On Jun~ 17 , 1957 it received a lett~r 17 , 1957 -for the pay- charges for timber cut ment of made not in March 1957 o On June 20 , 1957 , it Treasurer of Manila another June 13 , 1957 for the pay- charges for timber cut it was also stated that ~o ,I 21

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