You remember almost vividly you all walked into it hardly even finishing your food though moms' were yelling and all of you were all wide eyed and smiles.
Considering that you’re the most adventurous of the bunch you ran ahead pulled up a stunt on the see-saw like laying down on the center fulcrum trying to balance yourself while your sisters and cousins were all watching giggling and laughing. Of course you fell and scratched your head but it didn’t hurt a little bit. You turned around and you all screeched out loud and raced to the swings laughing.
You lay your back on the dining chair and just chill the night. Savoring the elegant ambiance accented by its romantic incandescent lighting having that subtle smile on your lips relishing on that lovely memory.
Anyway, let’s get to the case.
FACTS:
The Provincial Assessor of Abra levied a tax assessment on the properties of respondent Roman Catholic Bishop of Bangued.
An action for declaratory relief by private respondent Roman Catholic Bishop of Bangued desiring to be exempted from a real estate tax followed by a summary judgment granting such exemption, without even hearing the side of petitioner.
Acting Provincial Fiscal, as counsel for petitioner (Province of Abra), contended that the respondent Judge in said summary judgment Hon. Harold M. Hernando [may I quote] "virtually ignored the pertinent provisions of the Rules of Court; . . . wantonly violated the rights of petitioner to due process, by giving due course to the petition of private respondent for declaratory relief, and thereafter without allowing petitioner to answer and without any hearing, adjudged the case; all in total disregard of basic laws of procedure and basic provisions of due process in the constitution, thereby indicating a failure to grasp and understand the law, which goes into the competence of the Honorable Presiding Judge."
The Bishop of Bengued filed a petition for declaratory relief on the ground that it is exempted from payment of real estate taxes, its properties being actually, directly and exclusively used for religious or charitable purposes as sources of support for the bishop, the parish priest and his helpers.
Onga naman. The good bishop seemed to have filed the petition for declaratory relief on the ground of a clear Constitutional basis.. anong masama don?
Petitioner (Province of Abra) filed a motion to dismiss but the same was denied. After conducting a summary hearing, respondent Judge granted the exemption without hearing the side of petitioner.
Yun.. dun sila nagkamale..
Hence, this present petition for certiorari and mandamus alleging denial of procedural due process.
ISSUE:
Whether the present requirement of actual exclusive and direct use of property for charitable and religious purposes is material.
RULING:
Under Article VI, Section 22, paragraph 3 of the 1935 Constitution: "Cemeteries, churches, and parsonages or convents appurtenant thereto, and all lands, building, and improvements used exclusively for religious, charitable, or educational purposes shall be exempt from taxation."
The present Constitution (Article VIII, Section 17, paragraph 3) added "charitable institutions, mosques, and non-profit cemeteries" and required that for the exemption of "lands, buildings, and improvements," they should not only be "exclusively" but also "actually" and "directly" used for religious or charitable purposes.
The court said the Constitution is worded differently. The change should not be ignored. It must be duly taken into consideration. Petitioner Province of Abra is therefore fully justified in invoking the protection of procedural due process.
If there is any case where proof is necessary to demonstrate that there is compliance with the Constitutional provision that allows an exemption, this is it.
Onga naman... but instead, Judge Hernando accepted at its face the allegation of private respondent. Wala nang procedural due process to listen to the other party, decide nalang.
It clearly appears, therefore, that in failing to accord a hearing to petitioner Province of Abra and deciding the case immediately in favor of private respondent Bishop of Bengued, respondent Judge failed to abide by the constitutional command of procedural due process.
Province of Abra wins this case.
