Professional Documents
Culture Documents
G.R. No. 146137
G.R. No. 146137
146137
Constitution Statutes Executive Issuances Judicial Issuances Other Issuances Jurisprudence International Legal Resources AUSL Exclusive
SECOND DIVISION
HAYDEE C. CASIMIRO, in her capacity as Municipal Assessor of San Jose, Romblon, Province of Romblon,
petitioner,
vs.
FILIPINO T. TANDOG, in his capacity as the Municipal Mayor of San Jose, Romblon, respondent.
DECISION
CHICO-NAZARIO, J.:
This is a petition for review on certiorari of the Decision1 dated 31 May 2000 of the Court of Appeals and its
Resolution dated 21 November 2000 in CA-G.R. SP No. 46952, which affirmed in toto Civil Service Commission
(CSC) Resolution No. 973602 dated 12 August 1997. The said CSC Resolution affirmed the Decision of Municipal
Mayor Filipino Tandog of San Jose, Romblon, finding petitioner Haydee Casimiro guilty of dishonesty and ordering
her dismissal 3from the service.
Petitioner Haydee Casimiro began her service in the government as assessment clerk in the Office of the Treasurer
of San Jose, Romblon. In August 1983, she was appointed Municipal Assessor.
On 04 September 1996, Administrative Officer II Nelson M. Andres, submitted a report2 based on an investigation
he conducted into alleged irregularities in the office of petitioner Casimero. The report spoke of an anomalous
cancellation of Tax Declarations No. 0236 in the name of Teodulo Matillano and the issuance of a new one in the
name of petitioner’s brother Ulysses Cawaling and Tax Declarations No. 0380 and No. 0376 in the name of Antipas
San Sebastian and the issuance of new ones in favor of petitioner’s brother-in-law Marcelo Molina.
Immediately thereafter, respondent Mayor Tandog issued Memorandum Order No. 133 dated 06 September 1996,
placing the petitioner under preventive suspension for thirty (30) days. Three (3) days later, Mayor Tandog issued
Memorandum Order No. 15, directing petitioner to answer the charge of irregularities in her office. In her answer,4
petitioner denied the alleged irregularities claiming, in essence, that the cancellation of the tax declaration in favor of
her brother Ulysses Cawaling was done prior to her assumption to office as municipal assessor, and that she issued
new tax declarations in favor of her brother-in-law Marcelo Molina by virtue of a deed of sale executed by Antipas
San Sebastian in Molina’s favor.
On 23 October 1996, thru Memorandum Order No. 17,5 respondent Mayor extended petitioner’s preventive
suspension for another thirty (30) days effective 24 October 1996 to give him more time to verify and collate
evidence relative to the alleged irregularities.
On 28 October 1996, Memorandum Order No. 186 was issued by respondent Mayor directing petitioner to answer in
writing the affidavit-complaint of Noraida San Sebastian Cesar and Teodulo Matillano. Noraida San Sebastian
Cesar7 alleged that Tax Declarations No. 0380 and No. 0376 covering parcels of land owned by her parents were
transferred in the name of a certain Marcelo Molina, petitioner’s brother-in-law, without the necessary documents.
Noraida Cesar further claimed that Marcelo Molina had not yet paid the full purchase price of the land covered by
https://lawphil.net/judjuris/juri2005/jun2005/gr_146137_2005.html 1/6
9/2/2020 G.R. No. 146137
the said Tax Declarations. For his part, Teodulo Matillano claimed8 that he never executed a deed of absolute sale
over the parcel of land covered by Tax Declaration No. 0236 in favor of Ulysses Cawaling, petitioner’s brother.
In response to Memorandum Order No. 18, petitioner submitted a letter9 dated 29 October 1996, stating that with
respect to the complaint of Noraida San Sebastian Cesar, she had already explained her side in the letter dated 26
September 1996. As to the complaint of Teodulo Matillano, she alleged that it was a certain Lilia Barrientos who
executed a deed of absolute sale over the parcel of land subject of the complaint in favor of her brother, Ulysses
Cawaling.
Not satisfied, respondent Mayor created a fact-finding committee to investigate the matter. After a series of
hearings, the committee, on 22 November 1996, submitted its report10 recommending petitioner’s separation from
service, the dispositive portion of which reads:
Evaluating the facts above portrayed, it is clearly shown that Municipal Assessor Haydee Casimero is guilty of
malperformance of duty and gross dishonesty to the prejudice of the taxpayers of San Jose, Romblon who are
making possible the payments of her salary and other allowances. Consequently, we are unanimously
recommending her separation from service.
Based on the above recommendation, respondent Mayor issued Administrative Order No. 111 dated 25 November
1996 dismissing petitioner, thus:
Upon unanimous recommendations of the fact finding committee Chairmained (sic) by Municipal Administrator
Nelson M. Andres, finding you (Haydee C. Casimero) guilty of Dishonesty and Malperformance of duty as Municipal
Assessor of San Jose, Romblon, copy of which is hereto attached as Annex "A" and made as integral part hereof,
you are hereby ordered separated from service as Municipal Assessor of San Jose, Romblon, effective upon
request hereof.
Undeterred by that setback, petitioner appealed to the CSC, which affirmed12 respondent Mayor’s order of
dismissal. A motion for reconsideration13 was filed, but the same was denied.14
Dissatisfied, petitioner elevated her case to the Court of Appeals, which subsequently affirmed the CSC decision.15
Her motion for reconsideration was likewise denied.
Petitioner now comes to us raising the lone issue16 of whether or not petitioner was afforded procedural and
substantive due process when she was terminated from her employment as Municipal Assessor of San Jose,
Romblon. An underpinning query is: Was petitioner afforded an impartial and fair treatment? She specifically points
to bias and partiality on the members of the fact-finding committee. She avers that Lorna Tandog Vilasenor, a
member of the fact-finding committee, is the sister of respondent Mayor. She further alludes that while the
committee chairman, Nelson M. Andres, was appointed by the respondent Mayor to the position of Administrative
Officer II only on 01 August 1996, no sooner was he given the chairmanship of the Committee. Further the affiants-
complainants were not presented for cross examination.
The first clause of Section 1 of Article III of the Bill of Rights states that:
SECTION 1. No person shall be deprived of life, liberty, or property without due process of law, . . . .
In order to fall within the aegis of this provision, two conditions must concur, namely, that there is deprivation of life,
liberty and property and such deprivation is done without proper observance of due process. When one speaks of
due process, however, a distinction must be made between matters of procedure and matters of substance.
In essence, procedural due process "refers to the method or manner by which the law is enforced."17
The essence of procedural due process is embodied in the basic requirement of notice and a real opportunity to be
heard.18 In administrative proceedings, such as in the case at bar, procedural due process simply means the
opportunity to explain one’s side or the opportunity to seek a reconsideration of the action or ruling complained of.19
"To be heard" does not mean only verbal arguments in court; one may be heard also thru pleadings. Where
opportunity to be heard, either through oral arguments or pleadings, is accorded, there is no denial of procedural
due process.20
In administrative proceedings, procedural due process has been recognized to include the following: (1) the right to
actual or constructive notice of the institution of proceedings which may affect a respondent’s legal rights; (2) a real
opportunity to be heard personally or with the assistance of counsel, to present witnesses and evidence in one’s
favor, and to defend one’s rights; (3) a tribunal vested with competent jurisdiction and so constituted as to afford a
https://lawphil.net/judjuris/juri2005/jun2005/gr_146137_2005.html 2/6
9/2/2020 G.R. No. 146137
person charged administratively a reasonable guarantee of honesty as well as impartiality; and (4) a finding by said
tribunal which is supported by substantial evidence submitted for consideration during the hearing or contained in
the records or made known to the parties affected.21
In the case at bar, what appears in the record is that a hearing was conducted on 01 October 1996, which petitioner
attended and where she answered questions propounded by the members of the fact-finding committee. Records
further show that the petitioner was accorded every opportunity to present her side. She filed her answer to the
formal charge against her. After a careful evaluation of evidence adduced, the committee rendered a decision, which
was affirmed by the CSC and the Court of Appeals, upon a move to review the same by the petitioner. Indeed, she
has even brought the matter to this Court for final adjudication.
Kinship alone does not establish bias and partiality.22 Bias and partiality cannot be presumed. In administrative
proceedings, no less than substantial proof is required.23 Mere allegation is not equivalent to proof.24 Mere
suspicion of partiality is not enough. There should be hard evidence to prove it, as well as manifest showing of bias
and partiality stemming from an extrajudicial source or some other basis.25 Thus, in the case at bar, there must be
convincing proof to show that the members of the fact-finding committee unjustifiably leaned in favor of one party
over the other. In addition to palpable error that may be inferred from the decision itself, extrinsic evidence is
required to establish bias.26 The petitioner miserably failed to substantiate her allegations. In effect, the presumption
of regularity in the performance of duty prevails.27
Neither are we persuaded by petitioner’s argument that the affidavit is hearsay because the complainants were
never presented for cross examination. In administrative proceedings, technical rules of procedure and evidence are
not strictly applied; administrative due process cannot be fully equated to due process in its strict judicial sense.28
Nothing on record shows that she asked for cross examination. In our view, petitioner cannot argue that she has
been deprived of due process merely because no cross examination took place. Again, it is well to note that due
process is satisfied when the parties are afforded fair and reasonable opportunity to explain their side of the
controversy or given opportunity to move for a reconsideration of the action or ruling complained of. In the present
case, the record clearly shows that petitioner not only filed her letter-answer, she also filed a motion for
reconsideration of the recommendation of the committee dated 22 November 1996. The essence of due process in
the administrative proceedings is an opportunity to explain one side or an opportunity to seek reconsideration of the
action or ruling complained of.29
The Court finds far little basis to petitioner’s protestations that she was deprived of due process of law and that the
investigation conducted was far from impartial and fair.
As to the substantive due process, it is obvious to us that what petitioner means is that the assailed decision was
not supported by competent and credible evidence.30
The law requires that the quantum of proof necessary for a finding of guilt in administrative cases is substantial
evidence or such relevant evidence as a reasonable mind may accept as adequate to support a conclusion.31
Well-entrenched is the rule that substantial proof, and not clear and convincing evidence or proof beyond
reasonable doubt, is sufficient basis for the imposition of any disciplinary action upon an employee. The standard of
substantial evidence is satisfied where the employer has reasonable ground to believe that the employee is
responsible for the misconduct and his participation therein renders him unworthy of trust and confidence demanded
by his position.32
Two alleged irregularities provided the dismissal from service of herein petitioner:
1. The cancellation of complainant Teodulo Matillano’s tax declaration and the issuance of a new one in favor
of petitioner’s brother Ulysses Cawaling; and
2. The cancellation of the tax declaration in the name of complainant Noraida San Sebastian Cesar’s parent
in favor of petitioner’s brother-in-law, Marcelo Molina.
On these points, we quote, with approval, the findings of the Court of Appeals for being supported by evidence on
record.
Going first to the alleged irregularity accompanying the issuance of tax declarations in favor of petitioner’s brother
Ulysses Cawaling, the former’s asseverations that she had nothing to do with the processing of the subject tax
declarations is simply unacceptable. As municipal assessor, one of petitioner’s duties was to keep a correct record
of all transfers, leases and mortgages of real property (par. [4] f, Sec. 159, Article VI, Chapter 3, Title II, Book II of
https://lawphil.net/judjuris/juri2005/jun2005/gr_146137_2005.html 3/6
9/2/2020 G.R. No. 146137
the Local Government Code) within her jurisdiction. Thus, even if petitioner had no hand in the processing of her
brother’s tax declaration, she should have seen to it that the records pertaining thereto are in order. Furthermore,
the annotation on her brother’s tax declaration that the same property is also declared in the name of another
person and that all of them are paying the realty taxes thereon should have cautioned petitioner to take the
necessary steps to set records right. Under par. [4] h, (ibid.) the municipal assessors, in such a situation, are
suppose to cancel assessments, in case several assessments have been made for the same property, except the
one properly made, but if any assessee or his representative shall object to the cancellation of the assessment
made in his name, such assessment shall not be cancelled but the fact shall be noted on the tax declaration and
assessment rolls and other property books of records. Preference, however, shall be given to the assessment of the
person who has the best title to the property, or in default thereof, of the person who has possession of the property
(id.). On this score alone, petitioner is already liable for gross neglect of duty, which is also penalized by dismissal at
the first offense (Sec. 22 [b], Rule XIV of the Omnibus Rule [supra]).
Secondly, petitioner’s vacillation on whether it was Teodulo Matillano or Leticia Barrientos Berbano who executed a
deed of absolute sale in favor of her brother Ulysses Cawaling further weakens her defense. Petitioner, in her
written answer, claimed that both Teodulo Matillano and Ulysses Cawaling have deeds of absolute sale over the
same parcel of land (vide par. [4], Annex "G," supra). In the course of investigation, however, petitioner claimed
before the investigating body that Teodulo Matillano executed a deed of absolute sale in favor of her brother (vide, p.
8, Annex "N," supra). Thereafter petitioner claimed that it was a certain Leticia Barrientos Berbano who executed the
deed of absolute sale in favor of her brother (vide, Annex "J," supra). . . .
With respect to the irregularity involving the tax declarations of petitioner’s brother-in-law, Marcelo Molina, no better
evidence can be presented to support petitioner’s dismissal for dishonesty than the questioned tax declarations
themselves (vide, pp. 87 & 88, ibid.). Both tax declarations indicated that the declarations therein where subscribed
to under oath by the declarant before herein petitioner on August 15, 1996, in effect canceling Antipaz San
Sebastian’s tax declaration on even date. However, the same tax declarations indicate that the taxes due thereon
(i.e., land tax, transfer tax & capital gain tax) were paid only in October of the same year or two months after the tax
declarations have already been issued in favor of petitioner’s brother-in-law. Under Article 224 [b] of the Rules and
Regulations Implementing the Local Government Code, no tax declaration shall be cancelled and a new one issued
in lieu thereof unless the transfer tax has first been paid.
The issuance of new tax declarations in favor of petitioner’s brother and brother-in-law effectively cancels the tax
declarations of the complainants. Article 299[c] of the Rules of Regulations Implementing the Local Government
Code, provides that:
"In addition to the notice of transfer, the previous property owner shall likewise surrendered to the provincial, city, or
municipal assessor concerned, the tax declaration covering the subject property in order that the same maybe
cancelled from the assessment records of the LGU. x x x."
Thus, the tax declaration of complainants Noraida San Sebastian and Teodulo Matillano must first be surrendered
before herein petitioner could effectively cancel their respective tax declarations and issue new ones in favor of her
brother and brother-in-law. Unfortunately, herein petitioner failed to present the complainants’ cancelled tax
declarations. She did not even allege that the same had been surrendered to her for cancellation.33
In addition, petitioner admitted using the deed of sale allegedly executed by Lilia Barrientos in favor of Cawaling in
transferring the Tax Declaration in the name of her brother Ulysses Cawaling. However, glaring in the record is the
admission by the petitioner in her petition34 and memorandum35 that the property was still under litigation, as both
Matillano and Barrientos continue to take their claims over it. Clearly, therefore, she had no right, or reason, to pre-
empt judgment on who is the lot’s rightful owner who can legally dispose the same. Prudence dictates that, under
the situation, she should have refrained from taking any course of action pending the court’s final determination of
this matter.
In Philippine Amusement and Gaming Corporation v. Rilloza,36 dishonesty was understood to imply a "disposition to
lie, cheat, deceive, or defraud; unworthiness; lack of integrity." Dishonesty is considered as a grave offense
punishable by dismissal for the first offense under Section 23, Rule XIV of the Omnibus Rules Implementing Book V
of Executive Order No. 292 and Other Pertinent Civil Service Laws. It is beyond cavil that petitioner’s acts displayed
want of honesty.
IN ALL, we affirm the finding of the Court of Appeals that petitioner is guilty of acts of dishonesty. Her acts of
cancelling the tax declarations of Antipas San Sebastian and Teodulo Matillano in favor of her close relatives without
complying with the requirements set under the law constitute grave acts of dishonesty.
WHEREFORE, the instant petition is hereby DENIED. The Court of Appeals Decision dated 31 May 2000 and its
subsequent Resolution dated 21 November 2000, dismissing petitioner from service, are hereby AFFIRMED. With
costs.
https://lawphil.net/judjuris/juri2005/jun2005/gr_146137_2005.html 4/6
9/2/2020 G.R. No. 146137
SO ORDERED.
Footnotes
1 Penned by Justice Fermin A. Martin, Jr. and concurred in by Justice Salvador J. Valdez, Jr., and Justice
Remedios A. Salazar-Fernando.
2 Records, pp. 35-36.
3 CA Rollo, p. 37.
4 CA Rollo, p. 39.
5 CA Rollo, p. 40.
6 CA Rollo, p. 41.
9 CA Rollo, p. 44.
11 CA Rollo, p. 58.
16 Rollo, p. 14.
17 Corona v. United Harbor Pilots Association of the Philippines, G.R. No. 111953, 12 December 1997, 283
SCRA 31.
18 Fabella v. Court of Appeals, G.R. No. 110379, 28 November 1997, 282 SCRA 256.
19 Delano T. Padilla v. Hon. Patricia Sto. Tomas, et.al., G.R. No. 109444, 31 March 1995, 243 SCRA 155.
20 George Salonga v. Court of Appeals, G.R. No. 111478, 13 March 1997, 269 SCRA 534.
28 Avancena v. Liwanag, A.M. No. MTJ-01-1383, 17 July 2003, 406 SCRA 300; Emin v. De Leon, G.R. No.
139794, 27 February 2002, 378 SCRA 143.
29 Pizza Hut/Progressive Development Corporation v. NLRC, G.R. No. 117059, 21 January 1996, 252 SCRA
531.
30 Rollo, p. 20.
31 San Juan, Jr. v. Sangalang, Adm. Matter No. P-00-1437, 06 Febrauary 2001, 351 SCRA 210.
32 Francisco Reyno v. Manila Electric Company, G.R. No. 148105, 22 July 2004.
34 Rollo, p. 20.
35 Rollo, p. 176.
36 412 Phil 118, 133 (2001); G.R. No. 141141, 25 June 2001, 359 SCRA 525.
https://lawphil.net/judjuris/juri2005/jun2005/gr_146137_2005.html 6/6