Supplemental Rules and Regulations to Implement Sec. 16 (D) of Republic Act No. 7844

SECOND DIVISION [C.T.A. CASE NO. 8231. September 20, 2011.] NATIONAL TRANSMISSION CORPORATION , petitioner , vs . DENNIS V. NIO , respondent . RESOLUTION CASANOVA , J p : For resolution before this Court is the Motion for Reconsideration, 1 dated August 10, 2011, filed by respondent seeking reconsideration of Our Decision 2 dated July 4, 2011 finding respondent guilty of Indirect Contempt and imposing upon him a fine of One Thousand Pesos (P1,000.00). jurcda In his Motion, respondent alleges that he has no motive or intent to disobey any Order of this Honorable Court. He argues that he caused the service of the collection letter to Philippine National Bank (PNB) on the basis of Resolution 3 dated November 3, 2010 and might have "mistaken honestly and in good faith" the meaning or import of the said Resolution granting petitioner's Motion for Suspension of Collection of Tax. Respondent further alleges that he interpreted the Resolution's use of the word "provided" as signifying or expressing a condition, citing Black's Law Dictionary and Rules of Court. Finally, respondent contends that by law and jurisprudence, a mistake upon a doubtful or difficult question of law may properly be the basis of good faith thus a viable ground for the reconsideration of this Court's Decision. On August 26, 2011, petitioner filed its Comment (To Respondent's Motion for Reconsideration), 4 pursuant to this Court's Resolution 5 dated August 16, 2011. Petitioner argues that respondent's Motion should be denied on the ground that respondent's plea of good faith is belied by his actions, as observed and discussed by this Court in Our Decision dated July 4, 2011. Petitioner reiterated its position that the Resolution granting the Motion for Suspension of Collection of Tax for the calendar year 2008 was subject to a resolutory condition, contrary to the claim of respondent. We find no merit in the present Motion. Respondent hinges his Motion on his alleged good faith in causing the service of the collection letter to PNB. Under Black's Law Dictionary, good faith is defined as "a state of mind consisting in (1) honesty in belief or purpose; (2) faithfulness to one's duty or obligation; (3) observance of reasonable commercial standards of their dealing in a given trade or business or (4) absence of intent to defraud or to seek unconscionable advantage." 6 Good faith is further defined as "a concrete quality, descriptive of the motivating purpose of one's act or conduct when challenged or called in question." 7 While it may be difficult to prove good faith as it is a question of intentions, this Court resolves the present Motion by carefully considering various aspects of the case at bench, particularly the actions of both parties. Respondent claims that he has no motive or intent to disobey any of the Orders of this Court, however his actions speak otherwise. As thoroughly discussed in Our Decision, respondent, in causing the service of the collection letter to PNB willfully defied the Orders of this Court. His defense of good faith in his Motion is nothing but an afterthought and a desperate attempt to escape punishment for his wrongdoings. We simply cannot allow that. He committed an offense against this Court, hence, he must take responsibility for his actions. ATESCc WHEREFORE , the instant Motion for Reconsideration is hereby DENIED for lack of merit. Our Decision dated July 4, 2011 finding respondent guilty of Indirect Contempt is hereby affirmed in toto . Respondent is ordered to immediately deposit with the Court the amount of P1,000.00 imposed on him as fine. SO ORDERED . (SGD.) CAESAR A. CASANOVA Associate Justice Juanito C. Castaeda, Jr. and Cielito N. Mindaro-Grulla, JJ., concur. Footnotes 1. "Motion for Reconsideration", Division Docket, pp. 98-101. 2. "Decision", Division Docket, pp. 87-97. 3. Annex "1-A - 1-G", Show Cause and Comment to the Petition for Indirect Contempt, Division Docket, pp. 45-51. 4. Division Docket, pp. 105-108. 5. Id. , p. 104. 6. Black's Law Dictionary, 8th Ed., West Publishing Co., St. Paul MN (1990), p. 713. 7. Cumulative Annual Pocket Part, Words and Phrases, Permanent Edition, Vol. 18, West Publishing Co., St. Paul, Minn. (1954), p. 116 citing Krone v. Snapout Forms Co. , 230 S. W.2d, 865, 869, 360 Mo. 821.