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Beaumont Holdings Corp. vs Atty. Reyes [DISSENTING OPINION, SERENO, CJ]

BEAUMONT HOLDINGS CORPORATION[1] AS REPRESENTED BY REY DAVID LACSON, PETITIONER, V. ATTYS. ROSARIO V.E. REYES, WILFREDO C. VILLAR, FRANCISCO T. ENDRIGA, ATTY. SHEILAH F.P. ELBINIAS-UYBOCO AND MARK ANTHONY M. LITONJUA, RESPONDENTS.

G.R. No. 207306 | 2017-08-07

DISSENTING OPINION
 
SERENO, CJ:
 
I am compelled to register my dissent from the opinion of the majority in this case, which allowed petitioner Beaumont Holdings Corporation to continue the action despite its non-compliance with the deposit requirement under Section 267 of the Local Government Code (LGC). A reading of the ponencia reveals that the majority ruling was based on a single premise - that hearings may be held to determine whether or not petitioner was a delinquent taxpayer, without requiring the payment of the required deposit.
 
Regrettably, I cannot support the foregoing conclusion. The majority decision goes against...