518 Phil. 517
CALLEJO, SR., J.:
That in the year 1988 or for sometime subsequent thereto in the City of Cebu, Philippines, and within the jurisdiction of this Honorable Court, the above-named accused ANTONIO CALLANTA, being then the Incharged (sic) City Assessor of Cebu City, and hence, a public officer, while in the performance of his official functions, taking advantage of his official position, committing the offense in relation to his office, and conspiring and confederating with GILBERTO DELOS REYES and CESAR CONCON, public officers, being then Assistant Head II and Tax Mapper IV, respectively, of the City Assessor, did then and there willfully, unlawfully, criminally violated Section 106 in relation to Section 30, of the Property Tax Code, P.D. 464 committed in the following manner: that a general revision of assessment was conducted by the office of the City Assessor in 1988 and sometime thereafter, Notices of assessment together with new tax declarations were subsequently sent to the property owners. Thereafter, accused, without the authority of the Local Board of Assessment Appeals, reassessed the value of certain properties, in contravention of (sic) Section 30 of P.D. 464, which reassessment violated Section 106 of the Real Property Tax Code.As synthesized by the Sandiganbayan, the case for the People is as follows:
CONTRARY TO LAW.[2]
A general revision of the assessment of real properties was made in 1988. Such general revision resulted in the updating of tax declarations and also resulted in the increase and/or decrease in the values of certain real properties. Acting upon the request of some real property owners, accused Antonio Callanta, and herein petitioners Gilberto de los Reyes and Cesar Concon, City Assessor, Assistant Department Head II and Tax Mapper IV, respectively, in their official capacities and without the intervention or participation of the Local Board of Assessment Appeals, granted the request to reassess and to readjust the assessed value of their real properties. The reassessment made resulted in the decrease of the assessed values of some real properties. Thus, new tax declarations were issued to the real property owners reflecting the reduced assessment values.For the defense, the accused therein submitted the following evidence:
The Prosecution presented documentary as well as the testimony of a witness, the then incumbent City Assessor of Cebu City, Mr. Palermo Lugo. The documentary evidence submitted by the Prosecution consisted of the following: various Tax Declarations and Notices of Assessment, a document denominated as description of form with the signatures of herein petitioners Gilberto de los Reyes and Cesar Concon, and a portion of the schedule of valuation for 1981 to 1984 which was made the basis of the assessment of real properties in 1988 (Exhibits "A" to "HHHHHH-2").
With respect to accused Antonio Callanta, the Prosecution presented Exhibits "D-1" to "KKK-1," which are all Notices of Assessment sent by the former to the registered owners of the real properties mentioned in the tax declarations informing the owners of the updated assessed values of the said properties and at the same time advising them as to what course of action to take in case of dissatisfaction with the assessment, a substantial portion of which reads, "In case you are not satisfied with the assessment of your real property, you have within 60 days from the date of receipt hereof the right to appeal to the Local Board of Assessment Appeals, Cebu City, by filing with it a petition under oath, together with copies of the tax declarations and such affidavits or documents submitted in support of the appeal pursuant to Sec. 30 of PD 464, as amended." All the Notices of Assessment were signed by accused Antonio Callanta as City Assessor. The former proceeded to act on the requests for reconsideration filed by the affected taxpayers causing the reduction of the assessed values of their real properties as shown in the corresponding tax declarations issued thereafter.
As to herein petitioner Cesar Concon, the Prosecution presented Tax Declaration No. 01078 covering a building owned by the spouses Romulo and Josephine Bernardo with an updated assessment value of P312,730.00 marked as Exhibit "LLL." The spouses Bernardo requested for reassessment. Herein petitioner Cesar Concon, in his capacity as Tax Mapper IV of the Office of the City Assessor, acted on the request for reassessment which resulted in the issuance of a new tax declaration (Exhibit "LLL-1") covering the same property with the decreased value of P64,310.00. The new tax declaration was approved by herein petitioner Cesar Concon. Other tax declarations (Exhibits "MMM-2" to "JJJJJ-2") with reduced assessment values as approved by the same petitioner were also presented as evidence.
Several new tax declarations (Exhibits "KKKKK-2" to "HHHHHH") with reduced assessment values and approved by herein petitioner Gilberto de los Reyes were also presented as evidence for the Prosecution.
The Prosecution claimed that both petitioners, Gilberto de los Reyes and Cesar Concon were not authorized by law to grant and approve requests for reassessment of real properties with assessed values exceeding P100,000.00.[3]
The defense presented various documentary as well as testimonial evidence. Accused Antonio Callanta, claimed that as City Assessor, he was authorized to entertain petitions for reconsideration coming from the owners of real properties whose assessed values were upgraded during the revision of real properties from 1988 and onwards. It was further claimed by the defense that it was a long standing practice of City Assessors, not only in the City of Cebu but also in the different parts of the country, to entertain petitions for reconsideration by the taxpayers, the said authority having been vested [by] law, particularly Sec. 22 of PD 464. To prove such claim, the defense presented as evidence various tax declarations (Exhibits "11" to"16") showing that former City Assessor Demosthenes Querubin readjusted the assessed value of the said tax declarations upon the request for reconsideration by the taxpayers. In addition, the defense presented Exhibit "5," an excerpt of the Real Property Tax Records Management Manual issued by the Department of Finance authorizing the City Assessor to reassess properties of taxpayers who request for such reassessment.Meanwhile, administrative charges were likewise filed against the three officers for dishonesty and/or serious irregularities in the performance of duties and public functions before the Office of the Ombudsman. In their Joint Counter-Affidavit, they alleged that the acts complained of were done within the bounds of their official duties and functions, citing as legal basis Sec. 22 of the Property Tax Code; Sec. 30 of such law, the basis of the complaints, does not prohibit the assessor from correcting whatever error or flaw he and his deputies may have made; and they did not derive any benefit from the adjustments nor caused injury to any party. They further explained that "the general revision of real property assessments for the City of Cebu has not been completed nor has the City Assessor certified its completion to the Secretary of Justice, thus taxes under these revised tax declarations are not yet due."[5]
The defense also claimed that herein petitioners Gilberto de los Reyes and Cesar Concon acted on the reassessment of real properties with assessed values of more than P100,000.00 by virtue of their designation (Exhibit "3" and Exhibits "31" to "39") to act on all "routinary matters, including the authority to act on petitions for reconsideration on the assessment of the assessed values of real properties, in the absence of the City Assessor, Antonio Callanta.[4]
WHEREFORE, judgment is rendered ACQUITTING accused Antonio Callanta of the charge of violation of Sec. 106 in relation to Sec. 30 of PD 464, but finding Gilberto de los Reyes and Cesar Concon GUILTY beyond reasonable doubt of the crime of violation of Sec. 106 of PD 464 and, accordingly, each of them is hereby sentenced to serve a prison term of SIX (6) MONTHS with costs.De los Reyes and Concon appealed the decision to the RTC, which rendered judgment on May 31, 1996, affirming the appealed decision. The dispositive portion of the decision reads:
The cash bond in the amount of P2,000.00 put up by Antonio Callanta for his temporary liberty under O.R. No. 1674322 dated February 26, 1993, with the City Treasurer's Office of Butuan City, is ordered returned to him upon proper receipt.
SO ORDERED.[6]
WHEREFORE, premises above considered, this Court hereby AFFIRMS the decision of the Court a quo, dated September 12, 1994 in ACQUITTING accused Antonio Callanta of the crime charged, and in CONVICTING both accused Gilberto de los Reyes and Cesar Concon beyond reasonable doubt of the crime charged, for violating Sec. 106 in relation to Sec. 30 of PD 464, and hereby SENTENCES them to serve straight SIX (6) MONTHS imprisonment, with MODIFICATION to pay fine of FIVE HUNDRED PESOS (P500.00) each, and with costs.Meantime, this Court rendered judgment in G.R. Nos. 115253-74 on January 30, 1998, and found petitioners therein administratively liable, suspending them from office for a period of (1) one year.[8]
This case shall stand as a beacon, warning government officials and employees to be more careful and cautious in the official discharge of their duties and responsibilities. Government and country first, above self.
SO ORDERED.[7]
On July 28, 2000, the Sandiganbayan rendered judgment in Criminal Case No. 18583 acquitting all the accused therein of the charge of violating Section 3(e) of the Anti-Graft and Corrupt Practices Act.[10]IWHETHER OR NOT THE CITY ASSESSOR AND HIS DULY AUTHORIZED DEPUTIES ARE CLOTHED WITH AUTHORITY UNDER THE LAW (PRESIDENTIAL DECREE NO. 464 AS AMENDED) TO REASSESS REAL PROPERTIES SUBJECT TO REALTY TAXATION OR DO THEY HAVE TO SECURE PRIOR AUTHORITY FROM THE LOCAL BOARD OF ASSESSMENT APPEALS.II
WHETHER OR NOT ACCUSED GILBERTO DE LOS REYES AND CESAR CONCON ARE GUILTY OF VIOLATING SEC. 106 IN RELATION TO SEC. 30 OF PRESIDENTIAL DECREE NO. 464 WHEN THEY APPROVED THE DOWNWARD REASSESSMENT OF CERTAIN REAL PROPERTIES.III
WHETHER OR NOT PETITIONERS GILBERTO DE LOS REYES AND CESAR CONCON HAVE VIOLATED THE PROVISIONS OF SECTION 106, IN RELATION TO SECTION 30, OF PRESIDENTIAL DECREE NO. 464 WHEN THE GENERAL REVISION OF REAL PROPERTY ASSESSMENTS CONDUCTED BY THE OFFICE OF THE CITY ASSESSOR OF CEBU IN 1988 WAS NOT CERTIFIED TO BY THE CITY ASSESSOR AS HAVING BEEN COMPLETED PURSUANT TO SECTION 23 OF THE SAME DECREE.[9]
FIRST – THE HONORABLE SANDIGANBAYAN ERRED WHEN IT RESOLVED THAT, SINCE PETITIONERS' MOTION FOR RECONSIDERATION WAS NOT SET FOR HEARING AS REQUIRED BY THE RULES OF COURT, THE SAME IS A MERE SCRAP OF PAPER AND THUS DID NOT TOLL THE RUNNING OF THE REGLEMENTARY PERIOD TO APPEAL.The pivotal issue for resolution in this case is whether the Decision of the Sandiganbayan had attained finality before petitioners filed the instant petition before the Court.
SECOND – SINCE IN THE ADMINISTRATIVE ASPECT OF THIS CASE NO LESS THAN THE HONORABLE SUPREME COURT EN BANC IN ITS DECISION DATED JANUARY 30, 1998 IN CASE G.R. NOS. 115253-74 FOUND PETITIONERS NOT TO HAVE ACTED WILLFULLY OR THROUGH GROSS NEGLIGENCE OR WITH EVIDENT BAD FAITH ON THE QUESTIONED RE-ASSESSMENTS OF REAL PROPERTIES, IT BEHOOVES UPON THE HONORABLE SANDIGANBAYAN NOT TO HAVE TAKEN A CONTRA OR OPPOSING JUDGMENT IN THE EXTANT CRIMINAL CASE.
THIRD – THE HONORABLE SANDIGANBAYAN ERRED WHEN IT PREEMPTORILY FAILED TO CONSIDER OTHER FACETS AND PERTINENT RATIOCINATIONS OF THE APPELLATE COURT'S (RTC) ASSAILED DECISION WHICH AMOUNTED TO GRAVE ABUSE OF DISCRETION.[14]
SECTION 1. Motion Day. – Except for motions which may be acted upon ex parte, all motions shall be scheduled for hearings on a Friday, or if that day is a non-working holiday, on the next working day.On the other hand, Section 3 of Rule 49 of the 1997 Rules of Civil Procedure provides:
Motions requiring immediate action may be acted upon on shorter notice.
In appealed cases, the provision of Sec. 3, Rule 49 of the 1997 Rules of Civil Procedure, as amended, on Motions shall apply.[18]
SEC. 3. No hearing or oral argument for motions. – Motions shall not be set for hearing and, unless the court otherwise directs, no hearing or oral argument shall be allowed in support thereof. The adverse party may file objections to the motion within five (5) days from service, upon the expiration of which such motion shall be deemed submitted for resolution.As gleaned from the foregoing provisions, petitioners were not obliged to set for hearing their motion for reconsideration of the