Pulgar v. RTC
Pulgar v. RTC
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* FIRST DIVISION.
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5/24/2021 SUPREME COURT REPORTS ANNOTATED VOLUME 734
RESOLUTION
PERLAS-BERNABE, J.:
This is a direct recourse to the Court via a petition for
review on certiorari1 assailing the Orders dated December
2, 20022 and March 13, 20033 issued by the Regional Trial
Court of Mauban, Quezon, Branch 64 (RTC) which
dismissed Civil Case No. 0587-M on jurisdictional grounds
and, concomitantly, petitioner Frumencio E. Pulgar’s
(Pulgar) motion for intervention therein.
The Facts4
Sometime in 1999, the Municipal Assessor of Mauban,
Quezon issued 34 tax declarations on the buildings and
machinery comprising the Mauban Plant — a coal-fired
electric generation facility owned and operated by
respondent Quezon Power (Philippines) Limited, Co. (QPL)
— and thereby assessed it with a total market value of
P29,626,578,291.00 and, hence, P500 Million, more or less,
in realty taxes per annum. The Municipal Assessor
maintained that the Mauban Plant was completed and
already operational in October 1999. Subsequently, or on
May 18, 2000, QPL filed with the Municipal Assessor a
sworn statement declaring that the said properties had a
value of only P15,055,951,378.00.5
On March 16 and 23, 2001, QPL tendered to the
Municipal Assessor the amount of P60,223,805.51 as first
quarter installment of the realty taxes on the plant, which
the latter rejected.6 Hence, QPL filed a Complaint for
Consignation and
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5/24/2021 SUPREME COURT REPORTS ANNOTATED VOLUME 734
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Petition denied.
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