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06 Gabriel V Court of Tax Appeals
06 Gabriel V Court of Tax Appeals
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DECISION
NACHURA, J.:
On July 26, 1993, the probate court issued an Order[4] fixing the amount of
compensation of Atty. Gabriel as executor in the amount of Php426,000.00 as of
December 1992, plus Php3,000.00 a month thereafter until the final liquidation of
the estate. At the time of the filing of the present petition, there has been no final
liquidation of the Ronquillo estate. Upon the death of Atty. Gabriel on March 19,
1998, his uncollected compensation reached Php648,000.00.[5]
While still acting as executor, Atty. Gabriel, with prior approval of the probate
court, sold three parcels of land situated at Quiapo, Manila to William Lee for
Php18,000,000.00.[6] Due to certain disagreements between Atty. Gabriel and the
respondents, a portion of the proceeds in the amount of Php1,422,000.00 was
deposited with the probate court. The said sum included the compensation of Atty.
Gabriel. Allegedly, to prevent the release of the compensation, respondents filed a
notice with the probate court that there was a pending tax investigation with the
Bureau of Internal Revenue concerning unpaid taxes of the estate from the sale of
the land.[7]
On April 3, 2001, petitioners filed a Petition for Certiorari, Prohibition and
Mandamus with Preliminary Injunction and Prayer for Temporary Restraining
Order in the CA.[8]Petitioners questioned the twin orders of the probate court,
particularly (1) the courts refusal to order the release of the amount of
Php648,000.00 representing the compensation of Atty. Gabriel as the executor of
the last will and testament; and (2) the courts insistence to hear respondents
allegation of non-payment of taxes resulting from the sale of the properties located
at Quiapo, Manila, for which reason the compensation of Atty. Gabriel should not
be released until resolution by the probate court on this matter.[9]
In the meantime, the parties came to an agreement to divide the amount deposited
in court. Petitioners received Php284,400.00, and thus, there still remained a
balance of Php363,600.00.[10]
On May 25, 2001, the first questioned Resolution[11] was rendered by the CA, the
pertinent portion of which reads:
On September 11, 2001, the second assailed Resolution[13] was issued by the CA,
the relevant portion of which reads:
For failure of petitioners to cure the defects that resulted in the dismissal of their
petition, per Resolution dated May 25, 2001, the Motion for Reconsideration of
the Resolution dated June 6, 2001, is hereby DENIED for lack of merit.
SO ORDERED.
On the first issue regarding the certification against forum shopping, the Rules of
Court provides that the plaintiff or the principal party shall certify under oath in the
complaint or other initiatory pleading the requirements as mandated under Section
5, Rule 7.[15] The said requirements are mandatory, and therefore, strict compliance
thereof is necessary for the proper administration of justice.
In the petition filed by the petitioners in the CA, the verification and the
certification against forum shopping were signed by Teresa Gabriel alone, albeit
there were seven petitioners therein.[16] In their Memorandum,[17] petitioners proffer
the view that the signature of Teresa, being the mother of the rest of the petitioners,
should be considered as substantial compliance, for she was willing to take the risk
of contempt and perjury should she be found lying. According to petitioners, what
is fatal is the utter lack of signatory in the certification.[18]
In numerous decisions,[19] this Court has been consistent in stringently enforcing
the requirement of verification[20] and certification of non-forum shopping. When
there is more than one petitioner, a petition signed solely by one of them is
defective, unless he was authorized by his co-parties to represent them and to sign
the certification. The attestation contained in the certification of non-forum
shopping requires personal knowledge by the party who executed the same.[21]
In the instant case, the records are bereft of anything that would show that Teresa
was authorized by the other petitioners to file the petition. In the certification
against forum shopping, the principal party is required to certify under oath as to
the matters contained therein and failure to comply with the requirements shall not
be curable by amendment but shall be a ground for the dismissal of the case.
Personal knowledge of the party executing the same is important and a similar
requirement applies to the verification. Thus, the verification and certification
signed only by Teresa are utterly defective, and it is within the prerogative of the
court to dismiss the petition.
As aptly stated in Ortiz v. CA,[22] substantial compliance will not suffice in a matter
involving strict observance. The attestation contained in the certification of nonforum shopping requires personal knowledge by the party who executed the same.
To deserve the Court's consideration, petitioners must show reasonable cause for
failure to personally sign the certification. They must convince the Court that the
outright dismissal of the petition would defeat the administration of justice. In this
case, the petitioners did not give any explanation to warrant their exemption from
the strict application of the rule. Downright disregard of the rules cannot justly be
rationalized by harking on the policy of liberal construction.[23]
On the second issue, the written explanation why another mode of service was
resorted to is a mandatory and indispensable requirement in pleadings or papers
filed before all the courts of the land. Parties must exert their best to effect personal
service. The Rules of Court[24] provides that personal service of petitions and other
pleadings is the general rule, while a resort to other modes of service and filing is
the exception.[25] Strictest compliance with Section 11 of Rule 13 is mandated by
the Court,[26] and noncompliance therewith is a ground for the denial of the petition
or the expulsion of the pleading from the records.
This Court will no longer dwell on the third issue because it is a matter that should
be ventilated before the probate court.
As to the fourth issue, the probate court can rightfully take cognizance of the
unpaid taxes of the estate of the deceased; if the estate is found liable, the probate
court has the discretion to order the payment of the said taxes.[27]
Finally, petitioners should bear in mind that the right to appeal is not a natural right
or a part of due process. It is merely a statutory privilege, and may be exercised
only in the manner and in accordance with the provisions of the law. The party who
seeks to avail of the remedy of appeal must comply with the requirements of the
rules; otherwise, the appeal is lost. Rules of procedure are required to be followed,
except only when, for the most persuasive of reasons, they may be relaxed to
relieve the litigant of an injustice not commensurate with the degree of his
thoughtlessness in not complying with the procedure prescribed.[28]
WHEREFORE, in view of the foregoing, the petition is DENIED for lack of
merit. The Resolutions of the Court of Appeals dated May 25, 2001 and September
11, 2001 are hereby AFFIRMED. Costs against petitioners.
SO ORDERED.
CONSUELO YNARES-SANTIAGO
Associate Justice
Chairperson
MINITA V. CHICO-NAZARIO
Associate Justice
RUBEN T. REYES
Associate Justice
AT T E S TAT I O N
I attest that the conclusions in the above Decision were reached in consultation
before the case was assigned to the writer of the opinion of the Courts Division.
CONSUELO YNARES-SANTIAGO
Associate Justice
Chairperson, Third Division
C E R T I F I C AT I O N
Pursuant to Section 13, Article VIII of the Constitution and the Division
Chairperson's Attestation, I certify that the conclusions in the above Decision had
been reached in consultation before the case was assigned to the writer of the
opinion of the Courts Division.
REYNATO S. PUNO
Chief Justice
[1]
[8]
Id. at 11.
Id. at 200.
[10]
Id. at 201.
[11]
Id. at 21-22.
[12]
Id.
[13]
Id. at 23.
[14]
Id. at 201.
[15]
RULES OF COURT, Rule 7, Sec. 5.
SEC. 5. Certification against forum shopping. The plaintiff or principal party shall certify under oath in the
complaint or other initiatory pleading asserting a claim for relief, or in a sworn certification annexed thereto and
simultaneously filed therewith: (a) that he has not theretofore commenced any action or filed any claim involving
[9]
the same issues in any court, tribunal or quasi-judicial agency and, to the best of his knowledge, no such other action
or claim is pending therein; (b) if there is such other pending action or claim, a complete statement of the present
status thereof; and (c) if he should thereafter learn that the same or similar action or claim has been filed or is
pending, he shall report that fact within five (5) days therefrom to the court wherein his aforesaid complaint or
initiatory pleading has been filed.
Failure to comply with the foregoing requirements shall not be curable by mere amendment of the complaint or
other initiatory pleading but shall be cause for the dismissal of the case without prejudice, unless otherwise
provided, upon motion and after hearing. The submission of a false certification or non-compliance with any of the
undertakings therein shall constitute indirect contempt of court, without prejudice to the corresponding
administrative and criminal actions. If the acts of the party or his counsel clearly constitute willful and deliberate
forum shopping, the same shall be ground for summary dismissal with prejudice and shall constitute direct
contempt, as well as a cause for administrative sanctions.
[16]
Rollo, p. 34.
[17]
Id. at 200-204.
[18]
Id. at 202.
[19]
Chua v. Torres, G.R. No. 151900, August 30, 2005, 468 SCRA 358, 370-371; Pagtalunan v. Manlapig, G.R. No.
155738, August 9, 2005, 466 SCRA 285, 287; Barcenas v. Tomas, G.R. No. 150321, March 31, 2005, 454 SCRA
593, 605;Ortiz v. CA, 360 Phil. 95, 100 (1998).
[20]
RULES OF COURT, Rule 7, Sec. 4.
SEC. 4. Verification. Except when otherwise specifically required by law or rule, pleadings need not be under oath,
verified or accompanied by affidavit.
A pleading is verified by an affidavit that the affiant has read the pleading and that the allegations therein are true
and correct of his personal knowledge or based on authentic records.
A pleading required to be verified which contains a verification based on information and belief, or upon knowledge,
information and belief, or lacks a proper verification, shall be treated as an unsigned pleading.
[21]
Pagtalunan v. Manlapig, supra note 19.
[22]
Supra note 19, at 99.
[23]
Id.
[24]