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Republic of the Phil. Vs. Plan, et al

THE REPUBLIC OF THE PHILIPPINES, represented by Alfonso B. Camillo, Assistant Regional Director, Bureau of Internal Revenue, Revenue Region No. 2, Tuguegarao, Cagayan, and Ponciano P. Pimentel, Revenue District Officer, Bureau of Internal Revenue, Ilagan,

G.R. No. L-38197 | 1978-08-23

D E C I S I O N

FERNANDO, J:

The Republic of the Philippines had to resort to this certiorari proceeding against respondent Judge Andres B. Plan of the Court of First Instance of Isabela, First Judicial District as its plea for dismissal on jurisdictional ground of a complaint filed by private respondent Jose A. Africano was denied. Petitioner Republic could find no legal justification for such actuation and rightly so. The matter involved in the suit before respondent Judge was an assessment in the amount of P13,403.94 by the then Collector of Internal Revenue, acting through his subordinates, by way of surcharge for logs cut by private...