First Gas Power Corp. v. Local Board of Assessment Appeals of Batangas Province

[CBAA CASE NO. L-67. April 17, 2007.] FIRST GAS POWER CORPORATION , petitioner-appellant , vs. OFFICE OF THE PROVINCIAL ASSESSOR PROVINCE OF BATANGAS and MRS. AURORA CRISTETA A. CASTOR, in her capacity as Provincial Assessor of Batangas , respondents-appellees , LOCAL BOARD OF ASSESSMENT APPEALS OF BATANGAS PROVINCE , appellee . RESOLUTION Appealed from, by Petitioner-Appellant First Gas Power Corporation, on the Above-entitled case, is the Order of the Local Board of Assessment Appeals (LBAA) of the Province of Batangas "to furnish this (LBAA of Batangas) Board a certification from the Provincial Treasurer and a photocopy of the receipt with the duly annotated 'paid under protest' within Fifteen (15) days upon receipt of this order, and failure to do so will tantamount (sic) to the dismissal of the petition." Respondents-Appellees' herein Motion for Reconsideration assails this Board's December 12, 2006 Resolution setting aside the above-Order of the LBAA of the Province of Batangas and remanding the case to the same Local Board of Batangas to be heard and proceeded "without requiring Petitioner-Appellant, First Gas Power Corporation to first pay the tax on the questioned assessment." This Board has carefully and thoroughly gone over Respondents-Appellees' above-Motion for Reconsideration and found no substantial argument therein to warrant a modification of this Board's December 12, 2006 Resolution. WHEREFORE, the herein Motion for Reconsideration is hereby denied with FINALITY, for lack of merit. SO ORDERED. Manila, Philippines, April 17, 2007. (SGD.) CESAR S. GUTIERREZ Chairman (SGD.) ANGEL P. PALOMARES Member (SGD.) RAFAEL O. CORTES Member