P.R. Laws tit. 23, § 577a
(a) All decisions or determinations of the Commissioner and the Secretary shall be final and no judicial review shall proceed against these, except when provided otherwise in this chapter.
(b) Every applicant adversely affected or injured by any action of the Commissioner revoking and canceling a license or denying a transfer, shall be entitled to judicial review thereof pursuant to the terms and conditions established through regulations to be promulgated by the Commissioner to such effect, pursuant to the provisions of §§ 2101 et seq. of Title 3. During the judicial revision process, the Commissioner is hereby authorized, when in his/her judgment the demands of justice require it, to postpone the effective date of any action taken under those conditions required and to the point necessary to prevent irreparable damage. When said postponement is requested and the same is denied, the court before which the revision is requested, including the Supreme Court of Puerto Rico, through a writ of certiorari, as provided hereinafter, may order any process deemed necessary and appropriate to postpone the effective date of any action taken by the Commissioner, to preserve the status or rights of the parties until the review procedures are completed, upon posting a bond in favor of the Secretary of the Treasury, subject to his/her approval, and for the amount of unpaid taxes, plus interest and penalties, in addition to interest computed for a period of one year at the prevailing legal rate.
History —Dec. 24, 1999, No. 362, § 23.