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Gilberto M. De Los Reyes vs. The Honorable Sandiganbayan, et al

GILBERTO M. DE LOS REYES and CESAR Q. CONCON, Petitioners, vs. AUSTRIA-MARTINEZ, CALLEJO, SR., and THE HONORABLE SANDIGANBAYAN and PEOPLE OF THE PHILIPPINES, Respondents.

G.R. No. 165341 | 2006-02-27



FIRST DIVISION
D E C I S I O N 

CALLEJO, SR., J.: 

For review by the Court is the Decision[1] of the Sandiganbayan in A/R No. 003 affirming, on appeal, the Decision of the Regional Trial Court (RTC) of Cebu City, Branch 7, convicting the accused therein of violating Section 106 of Presidential Decree (P.D.) No. 464, in relation to Section 30 thereof, otherwise known as the Property Tax Code. 

An Information was filed in the Municipal Trial Court (MTC) of Cebu City, Branch 5, charging Antonio Callanta, the Officer-in-Charge of the City Assessor of Cebu City; Gilberto de los Reyes, Assistant Head II, and Cesar Q. Concon, Tax...