Case Digest (G.R. No. L-49336)
Facts:
The Province of Abra v. Hon. Harold M. Hernando, G.R. No. L-49336, August 31, 1981, Supreme Court Second Division, Fernando, C.J., writing for the Court.Petitioner Province of Abra, represented by Provincial Assessor Ladislao Ancheta (and appearing through the Acting Provincial Fiscal as counsel), sought relief by certiorari and mandamus after respondent Judge Harold M. Hernando, presiding judge of Branch I, Court of First Instance of Abra, entertained and granted a petition for declaratory relief filed by private respondent The Roman Catholic Bishop of Bangued, Inc., represented by Bishop Odilo Etspueler and Reverend Felipe Flores.
Chronologically: private respondent filed a petition for declaratory relief asking to be declared exempt from real estate taxation on specified parcels of land, alleging they were "actually, directly and exclusively" used for religious or charitable purposes. Petitioner Province of Abra moved to dismiss on jurisdictional and procedural grounds (citing the proper administrative remedies under Presidential Decree No. 464 and Rule 64 of the Rules of Court), but respondent Judge denied the motion to dismiss and, without affording petitioner an opportunity to answer or to be heard, proceeded to enter summary judgment granting the tax exemption to private respondent. Petitioner then filed a petition for certiorari and mandamus in the Supreme Court challenging the respondent judge's resolution (dated June 19, 1978) and asserting denial of procedural due process and failure to observe statutory administrative remedies.
The Supreme Court reviewed the petition on the face of the record and the parties' submissions. It considered the procedural posture below (motion to dismiss denied; summary judgment entered by the Court of First Instance) and the contention that under the then-applicable constitutional provision tax exemptions for lands, buildings, and improvements required proof of actu...(Pro-only)
Issues:
- Did respondent Judge Harold M. Hernando violate procedural due process by denying petitioner’s motion to dismiss and granting summary judgment in favor of the Roman Catholic Bishop of Bangued without hearing the petitioner?
- Was declaratory relief proper and/or could the CFI properly adjudicate the validity of the tax assessment without the taxpayer first exhausting administrative remedies under Presidential Decree No. 464 and without proof that the properties are "actually, directly, and exclusively" us...(Pro-only)
Ruling:
- (Pro-only)
Ratio:
- (Pro-only)
Doctrine:
- (Pro-only)