CA dismisses appeal vs. LNU
THE Court of Appeals Twelfth Division has dismissed on ground of technicality the appeal made by the city government under former Mayor Benjamin Lim to reverse the decision of the Regional Trial Court (RTC) that declared as null and void certain sections of the Revenue Code of Dagupan were used as basis in imposing business taxes on private schools.
In a resolution dated December 20, 2013, the CA denied the appeal made by Dagupan City in connection with the decision rendered by RTC Judge Genoveva Coching Maramba on the petition made by Educational and Medical Development Corporation or Lyceum Northwestern University headed by Dr. Gonzalo Duque.
The appellate court resolved that “no appellant’s brief and no compliance to the Aug. 13, 2013 resolution have been filed by the appellant”, thus “Consider the appeal as abandoned and dismissed pursuant to Sec. 1 (e) & (h), Rule 50 of the 1997 Revised Rules of Civil Procedures”.
It was then City Legal Officer Roy Laforteza who filed the appeal for the city government on Dec. 16, 2013.
LNU’s representative lawyer Manuel Manuel, incumbent president of the Integrated Bar of the Philippines (IBP)- Pangasinan chapter, commented that the appellant city government clearly overlooked Rule 50. of the RRCP.
Rule 50, the Dismissal of Appeal, states that an appeal may be dismissed by the Court of Appeals, on its own motion or on that of the appellee, on the following grounds:
1. Failure of the appellant to serve and file the required number of copies of his brief or memorandum within the time provided by these Rules; and
2. Failure of the appellant to appeal at the preliminary conference under Rule 48 or to comply with orders, circulars or directives of the court without justifiable cause.”
LNU contested the imposition of business taxes by the city government on private schools, which under national laws are supposedly exempt.
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