Seven Seas Resorts and Leisure, Inc. v. Commissioners of Internal Revenue

SPECIAL SEVENTEENTH DIVISION [CA-G.R. SP No. 70810. June 27, 2002.] SEVEN SEAS RESORTS AND LEISURE, INC. , petitioner , vs . COMMISSIONER OF INTERNAL REVENUE AND THE COURT OF TAX APPEALS , respondents . R E S O L U T I O N REYES , B. , J p : This pertains to the Petition for Review under Rule 43 filed by petitioner through counsel on 05 June 2002. The instant petition must be dismissed on the basis of the following grounds: 1. The verification and certification on non-forum shopping is defective for having been signed by a certain Petrovich N. Ong, Controller of the petitioner Seven Seas Resorts and Leisure, Inc., without the necessary Board resolution authorizing him to sue in behalf of the company. Our Supreme Court in the case of Premiere Marble Resources, Inc. vs. CA ( 263 SCRA 629 ), held that in the absence of an authority from the board of directors, no person, not even the officers of the corporation, can validly bind the corporation. HaECDI 2. It lacks pertinent pleadings as would support the allegations in the petition which is violative of Section 6, Rule 43 of the Rules of Court. WHEREFORE, in view of the foregoing premises, the instant petition is hereby DISMISSED. SO ORDERED. Tria-Tirona and Sundiam, JJ . , concur.