SECRETARY OF FINANCE, COMMISSIONER OF INTERNAL REVENUE, AND REVENUE REGIONAL DIRECTOR, BUREAU OF INTERNAL REVENUE (BIR), REVENUE REGION NO. 12, BACOLOD CITY, PETITIONERS, VS. HON. RENATO D. MUÑEZ, IN HIS CAPACITY AS EXECUTIVE JUDGE OF BRANCH 60, REGIONAL TRIAL COURT IN CADIZ CITY, NEGROS OCCIDENTAL, RURAL SUGAR PLANTERS