Ozamis Manabay Industries, Inc. v. Commissioner of Internal Revenue

FIRST DIVISION [CA-G.R. SP No. 47286. May 14, 1998.] OZAMIS MANABAY INDUSTRIES INCORPORATED , petitioner , vs . COMMISSIONER OF INTERNAL REVENUE , respondent . R E S O L U T I O N GUERRERO, B.J . , J p : Examining the instant petition for review, We find the same to be deficient in that (1) the certificate of non-forum shopping is executed by counsel and not by petitioner itself through its corporate representative, in violation of Section 6(d), Rule 43 in relation to the last paragraph of Section 2, Rule 42, 1997 Rules of Civil Procedure; and (2) the registry receipts are not attached to the petition and no written explanation accompanies the same showing why service thereof was not done personally, in violation of Sections 11 and 12, Rule 13. The deficiencies above-cited render the petition insufficient in form and substance and is summarily dismissible on that ground. WHEREFORE, for being insufficient in form and substance, the petition for review is hereby DISMISSED . SO ORDERED. Buena and Hormachuelos , JJ ., concur.