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Uriarte vs. People of the Philippines

DEMIE L. URIARTE, Petitioner, versus PEOPLE OF THE PHILIPPINES, Respondent.

G.R. No. 169251 | 2006-12-20

FIRST DIVISION
 
D E C I S I O N 
 
CALLEJO, SR., J.: 
 
This is a Petition for Review on Certiorari of the Decision[1] of the Sandiganbayan in A.R. No. 058 and its Resolution[2] denying the motion for partial reconsideration thereof. The assailed decision affirmed with modification the Decision[3] of the Regional Trial Court (RTC) of Cantilan, Surigao del Sur, Branch 41, convicting petitioner Demie L. Uriarte for violation of Section 3(e), Republic Act (R.A.) No. 3019. 
 
Petitioner was the Municipal Assessor of the Municipality of Carrascal, Surigao del Sur. In 1948, Joventino Correos declared for taxation...