P.R. Laws tit. 13, § 10021
Any grantee adversely affected or aggrieved by any action taken by the Governor of Puerto Rico revoking and/or cancelling a tax exemption grant under §§ 10016(d)(2) and 10019 of this title, shall be entitled to judicial review thereof by filing an appeal with the Court of First Instance of Puerto Rico, San Juan Section, within thirty (30) days after final decision or adjudication by the Governor.
Pending judicial review the Governor is authorized, where he finds that justice so requires, to postpone the effective date of any action taken by him upon such conditions as may be required and to the extent necessary to prevent irreparable injury. Where such postponement is applied for and denied, the reviewing court (including the Supreme Court of Puerto Rico upon application for certiorari as hereinafter provided) may issue all necessary and appropriate process to postpone the effective date of any action taken by the Governor or to preserve the status or rights of the parties pending conclusion of the review proceedings, after bond is given in favor of and acceptable to the Secretary of the Treasury of Puerto Rico and before him, in the amount of the taxes theretofore exempted and unpaid plus interest and penalties, and interest computed for a period of one year at the rate of six (6%) per annum.
Any decision or judgment rendered by the Court of First Instance of Puerto Rico shall be subject to review by the Supreme Court of Puerto Rico upon application by any of the parties for a writ of certiorari in the manner provided by law.
History —June 13, 1963, No. 57, p. 86, § 9.