Municipality creation essentially a legislative matter

The principal basis for the view that Sinacaban was not validly created as a municipal corporation is the ruling in Palaez v. Auditor General that the creation of municipal corporation is essentially a legislative matter and therefore the President was without power to create by executive order the Municipality of Sinacaban. The ruling in this case has been reiterated in a number of cases later decided. [G.R. No. 105746. December 2, 1996]