Case Digest (G.R. No. 167715)
Facts:
In Republic of the Philippines, represented by the Department of Public Works and Highways (DPWH), petitioner sought expropriation of an 83–square-meter portion of a 229–square-meter parcel owned by spouses Senando F. Salvador and Josefima R. Salvador, covered by Transfer Certificate of Title No. V-77660 in Valenzuela City. On November 9, 2011, the Republic filed a verified complaint in the Regional Trial Court (RTC), Branch 270, Valenzuela City, for the C-5 Northern Link Road Project Phase 2 expropriation. On February 10, 2012, respondents received checks totaling ₱685,349.22 representing zonal value and house cost; they acknowledged receipt in open court and interposed no objection. The RTC issued a Writ of Possession and, on August 23, 2012, condemned the property, awarding “consequential damages equivalent to the value of the capital gains tax and other taxes” for transfer in the Republic’s name. The Republic filed a Motion for Partial Reconsideration, which the RTC denied aCase Digest (G.R. No. 167715)
Facts:
- Ownership and Expropriation Proceedings
- Respondents Spouses Senando F. Salvador and Josefima R. Salvador are registered owners of a 229-sqm parcel of land in Kaingin Street, Barangay Parada, Valenzuela City, covered by Transfer Certificate of Title No. V-77660.
- On November 9, 2011, the Republic of the Philippines, represented by the Department of Public Works and Highways (DPWH), filed a verified complaint for the expropriation of 83 sqm of the parcel, including improvements, for the construction of the C-5 Northern Link Road Project Phase 2 (Segment 9).
- Payment of Compensation and Possession
- On February 10, 2012, DPWH issued two checks to respondents:
- ₱161,850.00 representing 100% zonal value of the 83-sqm area.
- ₱523,449.22 representing the value of the one-storey semi-concrete house.
- The same day, the RTC issued a Writ of Possession in favor of the Republic; respondents acknowledged no objection to the expropriation, confirmed receipt of ₱685,349.22, and declared no further claims for just compensation.
- RTC Decision, Reconsideration, and Petition
- On August 23, 2012, the RTC granted expropriation, condemned the property, and awarded consequential damages equal to the capital gains tax and other transfer taxes.
- The Republic filed a Motion for Partial Reconsideration on the capital gains tax issue; the RTC denied it on January 10, 2013 as belated and upheld the award of consequential damages.
- The Republic then filed a Petition for Review on Certiorari under Rule 45, challenging both the August 23, 2012 Decision and January 10, 2013 Order.
Issues:
- Whether the RTC correctly denied the Republic’s Motion for Partial Reconsideration as filed out of time.
- Whether capital gains tax on the transfer of the expropriated property may be awarded as consequential damages.
Ruling:
- (Subscriber-Only)
Ratio:
- (Subscriber-Only)
Doctrine:
- (Subscriber-Only)