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Prof. Joselito Guianan Chan's The Labor Code of the Philippines, Annotated Labor Standards & Social Legislation Volume I of a 3-Volume Series 2019 Edition (3rd Revised Edition)
 

 
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UNITED STATES SUPREME COURT JURISPRUDENCE
 

 
PHILIPPINE SUPREME COURT JURISPRUDENCE
 

   
December-1949 Jurisprudence                 

  • G.R. No. L-2502 December 1, 1949 - PROVINCIAL FISCAL OF ILOCOS NORTE v. CEFERINO DE LOS SANTOS, ET AL

    085 Phil 77

  • G.R. No. L-2836 December 6, 1949 - ENGRACIA G. DE PONCE v. ALICIA VASQUEZ SAGARIO, ET AL

    085 Phil 79

  • G.R. No. L-2466 December 7, 1949 - PEOPLE OF THE PHIL. v. ANTONIO TUAZON

    085 Phil 85

  • G.R. No. L-2580 December 7, 1949 - PABLO RICOHERMOSO v. JUAN P. ENRIQUEZ, ET AL

    085 Phil 88

  • G.R. No. L-2593 December 7, 1949 - FELIX AZOTES v. MANUEL BLANCO, ET AL

    085 Phil 90

  • G.R. No. L-2652 December 7, 1949 - JULIA LORENZO, ET AL v. MUNICIPAL COUNCIL OF NAIC, ET AL

    085 Phil 92

  • G.R. No. L-2758 December 7, 1949 - CLARO J. GIL, ET AL v. F. IMPERIAL REYES, ET AL

    085 Phil 97

  • G.R. No. L-3452 December 7, 1949 - NACIONALISTA PARTY v. FELIX ANGELO BAUTISTA

    085 Phil 101

  • G.R. No. L-3474 December 7, 1949 - NACIONALISTA PARTY v. VICENTE DE VERA

    085 Phil 126

  • G.R. No. L-2354 December 13, 1949 - ALFONSO ARANETA v. MARTA CUI VDA. DE SANSON

    085 Phil 142

  • G.R. No. L-2672 December 13, 1949 - UNIVERSITY OF SANTO TOMAS v. BUENAVENTURA OCAMPO, ET AL

    085 Phil 144

  • G.R. No. L-3521 December 13, 1949 - NACIONALISTA PARTY ET AL. v. COMELEC

    085 Phil 149

  • G.R. No. L-2722 December 15, 1949 - NICOLAS LIZARES & CO. v. BIENVENIDO TAN

    085 Phil 159

  • G.R. No. L-2802 December 23, 1949 - ROSA PASCUAL, ET AL v. BIENVENIDO A. TAN, ET AL

    085 Phil 164

  • G.R. No. L-2936 December 23, 1949 - TIDE WATER ASSOCIATED OIL CO. v. VICTORY EMPLOYEES, ET AL

    085 Phil 166

  • G.R. No. L-867 December 29, 1949 - ANTONIO DEL ROSARIO ET AL. v. CARLOS SANDICO ET AL.

    085 Phil 170

  • G.R. No. L-1349 December 29, 1949 - H. D. KNEEDLER v. SIMON PATERNO

    085 Phil 183

  • G.R. No. L-1773 December 29, 1949 - ALEJANDRO ANDRES, ET AL v. COURT OF APPEALS, ET AL.

    085 Phil 192

  • G.R. No. L-1811 December 29, 1949 - GREGORIO BALVERAN, ET AL v. COURT OF APPEALS

    085 Phil 199

  • G.R. No. L-1877 December 29, 1949 - H. P. HOSKYNS v. NAT’L. CITY BANK OF NEW YORK

    085 Phil 201

  • G.R. No. L-1965 December 29, 1949 - EDUARDO OSORIO v. MARINA OSORIO

    085 Phil 209

  • G.R. No. L-2020 December 29, 1949 - LA ORDEN DE PADRES BENEDICTINOS DE FILIPINAS v. PHIL. TRUST CO.

    085 Phil 217

  • G.R. No. L-2360 December 29, 1949 - GAVINO ALDAMIZ v. JUDGE OF THE COURT OF FIRST INSTANCE OF MINDORO, ET AL

    085 Phil 228

  • G.R. No. L-2404 December 29, 1949 - FABIAN B. S. ABELLERA v. FELICIANO GARCIA

    085 Phil 237

  • G.R. No. L-2634 December 29, 1949 - PACIFIC IMPORTING & EXPORTING CO. v. CATALINO TINIO, ET AL

    085 Phil 239

  • G.R. No. L-2570 December 29, 1949 - BACHRACH MOTOR CO. v. RURAL TRANSIT EMPLOYEES’ ASSO.

    085 Phil 242

  • G.R. No. L-2678 December 29, 1949 - ANTONIO C. ARAGON v. MARCOS JORGE

    085 Phil 246

  • G.R. No. L-2717 December 29, 1949 - IRINEO FACUNDO v. BIENVENIDO A. TAN ET AL.

    085 Phil 249

  • G.R. No. L-2752 December 29, 1949 - URBANO OLAVARIO ET AL. v. JUAN T. VILLANUEVA

    085 Phil 254

  • G.R. No. L-2842 December 29, 1949 - JOSE T. VALMONTE, ET AL v. MARIANO NABLE, ET AL

    085 Phil 256

  • G.R. No. L-2850 December 29, 1949 - ONG KIM PAN, ET AL v. FRANCISCO GERONIMO, ET AL

    085 Phil 261

  • G.R. No. L-2942 December 29, 1949 - SILVESTRA COQUIA, ET AL v. RODOLFO BALTAZAR, ET AL

    085 Phil 265

  • G.R. No. L-3039 December 29, 1949 - VICTORIO REYNOSO, ET AL v. VICENTE SANTIAGO, ET AL

    085 Phil 268

  • G.R. No. L-3261 December 29, 1949 - HECTOR G. PALILEO v. FRED RUIZ CASTRO, ET AL

    085 Phil 272

  • G.R. No. L-2529 December 31, 1949 - J. A. SISON v. BOARD OF ACCOUNTANCY, EZT AL

    085 Phil 276

  • G.R. No. L-2720 December 31, 1949 - HEMANDAS UDHARAM v. RAFAEL DINGLASAN

    085 Phil 284

  • G.R. No. L-2893 December 31, 1949 - AGRIPINO JIMINEZ, ET AL v. EUSEBIO F. RAMOS

    085 Phil 286

  •  





     
     

    G.R. No. L-2678   December 29, 1949 - ANTONIO C. ARAGON v. MARCOS JORGE<br /><br />085 Phil 246

     
    PHILIPPINE SUPREME COURT DECISIONS

    EN BANC

    [G.R. No. L-2678. December 29, 1949.]

    ANTONIO C. ARAGON, Petitioner-Appellant, v. MARCOS JORGE, Provincial Treasurer of Zambales, respondent and, Appellee.

    Antonio C. Aragon in his own behalf.

    Solicitor General Felix Bautista Angelo and Solicitor Francisco Carreon for Appellee.

    SYLLABUS


    1. TAXATION; TAX SALE; NOTICE AS MANDATORY REQUIREMENT. — Notice of tax sales to the delinquent taxpayers and landowners in particular and to the public in general is an essential and indispensable requirement of the law, the nonfulfilment of which vitiates and nullifies the sale.


    D E C I S I O N


    OZAETA, J.:


    This is an appeal from a judgment of the Court of First Instance of Zambales denying appellant’s petition for mandamus to compel the respondent provincial treasurer to issue final bills of sale covering numerous parcels of land situated in the municipalities of Santa Cruz and Candelaria, Zambales, which the petitioner alleged to have purchased at auction sales made by the respective municipal treasurers of said municipalities for tax delinquencies and which had not been redeemed by the owners within one year.

    The provincial treasurer, supported by an opinion of the provincial fiscal, held the sales void for irregularities and refused to issue the final bills of sale, but in his answer he alleged that he had offered to refund the purchase price but that the petitioner thru his counsel refused to accept it.

    The trial court sustained the opinion of the fiscal and the provincial treasurer.

    The real properties located in the municipality of Santa Cruz were advertised for sale "at public auction to be held at the main entrance of the municipal building of said municipality from March 24, 1947, at 10 a.m. until all sold, to satisfy all taxes and penalties due thereon and the cost of the sale, pursuant to the provisions of section 35 of Commonwealth Act No. 470, subject to the conditions provided in section 36 of said Act." The sale did not take place on the date above fixed but on May 12, 13, 14, and 15, 1947, without a new advertisement and without a new notice to the owners concerned. On the dates last mentioned 253 parcels with an aggregate assessed value of P67,150 were sold for only P1,471.

    The real properties located in the municipality of Candelaria were originally advertised for sale "at public auction to be held at the main entrance of the municipal building of said municipality from May 5, 1947, at 10 A.M. until all sold, to satisfy all taxes and penalties due thereon and the cost of sale, pursuant to the provisions of section 35 of Commonwealth Act No. 470, subject to the conditions provided in section 36 of said Act." Likewise the sale did not take place on the date above fixed but on June 12, 1947, without a new advertisement and without a new notice to the owners concerned. On said date 71 lots with an aggregate assessed value of P32,250 were sold for only P820.19.

    It was not the petitioner who bid at both auction sales but one Pedro Porras; and it was not the latter who paid the purchase price but Public Defender Moises Ma. Buhain, who caused the official receipts to be issued in the name of the herein petitioner Antonio C. Aragon. The latter is a Manila resident who had no house and no interest of any kind in Zambales. Public Defender Buhain was the one who appeared in the trial court as counsel and attorney-in-fact of the petitioner. The trial court intimated that the petitioner was a dummy of the public defender, who as a public official was prohibited by section 579 of the Revised Administrative Code "from purchasing, directly or indirectly, from the Government, any property sold by the Government for the nonpayment of any public tax. Any such purchase by a public official or employee shall be void."cralaw virtua1aw library

    While there is ground for suspicion that said provision of the Revised Administrative Code may have been violated, in the absence of a categorical finding by the trial court on that point we must decide this case on the alleged nullity of the sale for lack of notice. Notice of such sale to the delinquent taxpayers and landowners in particular and to the public in general is an essential and indispensable requirement of the law, the nonfulfilment of which vitiates and nullifies the sale. (Section 35, Commonwealth Act No. 470, known as the Assessment Law; Cabrera v. Provincial Treasurer of Tayabas, 42 O. G. 1492.) 1

    The sale should have been made on a fixed date as originally advertised, or if that was not practicable and if it was desired to postpone the sale indefinitely "to give a chance to the taxpayers to pay their delinquent taxes," as was done in this case, new notices to the taxpayers and to the public should have been made.

    The sales in question being void for lack of due notice, the respondent provincial treasurer cannot be compelled to issue the final bills of sale demanded by the petitioner.

    The judgment is affirmed, with costs against the appellants.

    Moran, C.J., Paras, Pablo, Bengzon, Padilla, Tuason, Montemayor, Reyes and Torres, JJ., concur.

    Endnotes:



    1. 75 Phil., 780.

    G.R. No. L-2678   December 29, 1949 - ANTONIO C. ARAGON v. MARCOS JORGE<br /><br />085 Phil 246


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