P.R. Laws tit. 13, § 10035
(a) All decisions and findings of the Governor of Puerto Rico under this chapter shall be final and no judicial or administrative appeal or other proceeding shall lie against the same, unless otherwise specifically provided.
(b) Any recipient adversely affected or aggrieved by any action taken by the Governor to revoke and/or cancel a tax exemption concession under § 10032 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, within thirty (30) days after the decision or final adjudication by the Governor. Pending judicial review, the Governor is authorized, when in his judgment he finds that justice so requires it, to postpone the effective date of any action taken by him, under such conditions as may be required and to the extent necessary to prevent irreparable damage. When 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 decree any 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, until the termination of the review proceedings, after bond is given in favor of and acceptable to the Secretary of the Treasury 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 prevailing legal rate.
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 2, 1978, No. 26, p. 55, § 12.