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THIRD DIVISION JUDY ANNE L. SANTOS, Petitioner, G.R. No. 173176 Present: YNARES-SANTIAGO, J. Chairperson, AUSTRIA-MARTINEZ, CORONA, C!

ICO-NAZARIO, and REYES, JJ.

- versus-

PEOPLE OF THE Pro"#$%ated: PHILIPPINES and BUREAU OF INTERNAL REVENUE, A#%#st &', &(() Respondents. *- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -* +ECISION C!ICO-NAZARIO, J.: ,e-ore this Co#rt is a Petition -or Re.ie/ on Certiorari0102 #nder R#$e 34 o- the Re.ised R#$es o- Co#rt -i$ed 56 petitioner 7#d6 Anne 8. Santos 9Santos: see;in% the re.ersa$ and settin% aside o- the Reso$#tion,&1&2 dated 0< 7#ne &((', o- the Co#rt o- Ta* Appea$s 9CTA: en banc in C.T.A. E,. CRIM. No. ((0 /hi=h denied petitioner>s Motion -or E*tension o- Ti"e to ?i$e Petition -or Re.ie/. Petitioner intended to -i$e the Petition -or Re.ie/ /ith the CTA en banc to appea$ the Reso$#tions dated &@ ?e5r#ar6 &((' @1@2
0 & @

and 00 Ma6 &(('3132 o- the CTA ?irst +i.ision in C.T.A. Cri". Case No. ((0& den6in%, respe=ti.e$6, her Motion to A#ash the In-or"ation -i$ed a%ainst her -or .io$ation o- Se=tion &44, in re$ation to Se=tions &43 and &3)9,: othe Nationa$ Interna$ Re.en#e Code 9NIRC:, as a"endedB and her Motion -or Re=onsideration. There is no =ontro.ers6 as to the -a=ts that %a.e rise to the present Petition. On 0< Ma6 &((4, then ,#rea# o- Interna$ Re.en#e 9,IR: Co""issioner G#i$$er"o 8. Para6no, 7r. /rote to the +epart"ent o- 7#sti=e 9+O7: Se=retar6 Ra#$ M. GonCa$es a $etter4142 re%ardin% the possi5$e -i$in% o=ri"ina$ =har%es a%ainst petitioner. ,IR Co""issioner Para6no 5e%an his $etter /ith the -o$$o/in% state"ent:
I ha.e the honor to re-er to 6o# -or pre$i"inar6 in.esti%ation and -i$in% o- an in-or"ation in =o#rt i- e.iden=e so /arrants, the herein atta=hed 7oint A--ida.it o- RODERIC C. ABAD, STI!SON P. CUREG, VIL!A V. CARONAN, RHODORA L. DELOS REYES #nder Gro#p S#per.isor TEODORA V. PURINO, o- the Nationa$ In.esti%ation +i.ision, ,IR Nationa$ O--i=e ,#i$din%, ,IR Road, +i$i"an, A#eCon Cit6, re=o""endin% the =ri"ina$ prose=#tion o- !S. JUDY ANNE LU!AGUI SANTOS -or "#$"%an%&a' #nd()d(*'a)a%&on o+ &n*o,(, -.&*. *on"%&%#%(" a" prima facie (/&d(n*( o+ +a'"( o) +)a#d#'(n% )(%#)n #nder Se=tion &3)9,: o- the NIRC and p#nisha5$e #nder Se=tions &43 and &44 o- the Ta* Code.

In said $etter, ,IR Co""issioner Para6no s#""ariCed the -indin%s othe in.esti%atin% ,IR o--i=ers that petitioner, in her Ann#a$ In=o"e Ta* Ret#rn -or ta*a5$e 6ear &((& -i$ed /ith the ,IR, de=$ared an in=o"e o3 4

P),(@@,@@&.D( deri.ed -ro" her ta$ent -ees so$e$6 -ro" A,S-C,NB initia$ do=#"ents %athered -ro" the ,IR o--i=es and those %i.en 56 petitioner>s a==o#ntant and third parties, ho/e.er, =on-ir"ed that petitioner re=ei.ed in &((& in=o"e in the a"o#nt o- at $east P03,D<',&@3.D(, not on$6 -ro" A,SC,N, 5#t a$so -ro" other so#r=es, s#=h as "o.ies and prod#=t endorse"entsB the esti"ated ta* $ia5i$it6 arisin% -ro" petitioner>s #nderde=$aration a"o#nted to P0,D0),<&4.4&, in=$#din% in=re"enta$ pena$tiesB the non-de=$aration 56 petitioner o- an a"o#nt eE#i.a$ent to at $east )3.0)F o- the in=o"e de=$ared in her ret#rn /as =onsidered a s#5stantia$ #nderde=$aration o- in=o"e, /hi=h =onstit#ted prima facie e.iden=e o- -a$se or -ra#d#$ent ret#rn #nder Se=tion &3)9,: '1'2 o- the NIRC, as a"endedB and petitioner>s -ai$#re to a==o#nt as part o- her in=o"e the pro-essiona$ -ees she re=ei.ed -ro" so#r=es other than A,S-C,N and her #nderde=$aration o- the in=o"e she re=ei.ed -ro" A,S-C,N a"o#nted to "ani-est .io$ations o- Se=tions &43D1D2 and &44,)1)2 as /e$$ as Se=tion &3)9,: o- the NIRC, as a"ended. A-ter an e*=han%e o- a--ida.its and other p$eadin%s 56 the parties, Prose=#tion Attorne6 O$i.ia 8aroCa-Torre.i$$as iss#ed a Reso$#tion<1<2 dated &0 O=to5er &((4 -indin% pro5a5$e =a#se and re=o""endin% the -i$in% o- a =ri"ina$ in-or"ation a%ainst petitioner -or .io$ation o- Se=tion &44 in re$ation to Se=tions &43 and &3)9,: o- the NIRC, as a"ended. The said Reso$#tion /as appro.ed 56 Chie- State Prose=#tor 7o.en=ito R. Z#no.

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P#rs#ant to the &0 O=to5er &((4 +O7 Reso$#tion, an In-or"ation 0(10(2 -or .io$ation o- Se=tion &44 in re$ation to Se=tions &43 and &3)9,: o- the NIRC, as a"ended, /as -i$ed /ith the CTA on @ No.e"5er &((4 and do=;eted as C.T.A. Cri". Case No. (-(0&. !o/e.er, the CTA ?irst +i.ision, a-ter notin% se.era$ dis=repan=ies in the In-or"ation -i$ed, reE#ired the State Prose=#tor to =$ari-6 and e*p$ain the sa"e, and to s#5"it the ori%ina$ =opies o- the parties> a--ida.its, "e"oranda, and a$$ other e.iden=e on re=ord.001002 ConseE#ent$6, Prose=#tion Attorne6 Torre.i$$as, on 5eha$- orespondent Peop$e, s#5"itted on 0 +e=e"5er &((4 a Co"p$ian=e /ith Ex Parte Motion to Ad"it Atta=hed In-or"ation. 0&10&2 Prose=#tion Attorne6 Torre.i$$as "o.ed that the do=#"ents s#5"itted 5e ad"itted as part o- the re=ord o- the =ase and the -irst In-or"ation 5e s#5stit#ted 56 the atta=hed se=ond th#s:
The #ndersi%ned Prose=#tion Attorne6 o- the +epart"ent o7#sti=e here56 a==#ses JUDY ANNE SANTOS 0 L#,a1#& o- the o--ense o- .io$ation o- Se=tion &44, o- Rep#5$i= A=t No. )3&3, other/ise ;no/n as the GTa* Re-or" A=t o- 0<<D,H as a"ended, =o""itted as -o$$o/s: GThat on or a5o#t the 04th da6 o- Apri$, &((@, at A#eCon Cit6, Phi$ippines, and /ithin the I#risdi=tion o- this !onora5$e Co#rt, the a5o.e-na"ed a==#sed did then and there, /i$$-#$$6, #n$a/-#$$6, and -e$onio#s$6 -i$e a -a$se and -ra#d#$ent in=o"e ta* ret#rn -or ta*a5$e 6ear &((& 56 indi=atin% therein a %ross in=o"e o- P),(@@,@@&.D( /hen in
0( 00 0& 0@

In-or"ation.

The

se=ond

In-or"ation 0@10@2

addressed

the

dis=repan=ies noted 56 the CTA in the -irst In-or"ation, 56 no/ readin%

tr#th and in -a=t her =orre=t in=o"e -or ta*a5$e 6ear &((& is P0',@<',&@3.D( or a %ross #nderde=$arationJdi--eren=e oP),@'&,<(& res#$tin% to an in=o"e ta* de-i=ien=6 oP0,@<4,00'.&3 e*=$#din% interest and pena$ties thereon oP0,@0<,4((.<3 or a tota$ in=o"e ta* de-i=ien=6 oP&,D03,'0D.0) to the da"a%e and preI#di=e o- the %o.ern"ent o- the sa"e a"o#nt.1H2

In a Reso$#tion031032 dated ) +e=e"5er &((4, the CTA ?irst +i.ision %ranted the Peop$e>s Ex Parte Motion and ad"itted the se=ond In-or"ation. The CTA ?irst +i.ision then iss#ed on < +e=e"5er &((4 a /arrant -or the arrest o- petitioner.041042 The ta* =o#rt $i-ted and re=a$$ed the /arrant o- arrest on &0 +e=e"5er &((4 a-ter petitioner .o$#ntari$6 appeared and s#5"itted herse$- to its I#risdi=tion and -i$ed the reE#ired 5ai$ 5ond in the a"o#nt o- P&(,(((.((.0'10'2 On 0( 7an#ar6 &((', petitioner -i$ed /ith the CTA ?irst +i.ision a Motion to A#ash0D10D2 the In-or"ation -i$ed in C.T.A. Cri". Case No. (-(0& on the -o$$o/in% %ro#nds:
0. an o--enseB &. do soB @. The !onora5$e Co#rt o- Ta* Appea$s has no I#risdi=tion o.er the s#5Ie=t "atter o- the =aseB and 3. The in-or"ation is .oid ab initio, 5ein% .io$ati.e o- d#e pro=ess, and the eE#a$ prote=tion o- the $a/s.
03 04 0' 0D

The -a=ts a$$e%ed in the IN?ORMATION do not =onstit#te The o--i=er /ho -i$ed the in-or"ation had no a#thorit6 to

In a Reso$#tion0)10)2 dated &@ ?e5r#ar6 &((', the CTA ?irst +i.ision denied petitioner>s Motion to A#ash and a==ordin%$6 s=hed#$ed her arrai%n"ent on & Mar=h &((' at <:(( a.". Petitioner -i$ed a Motion -or Re=onsideration andJor Rein.esti%ation,0<10<2 /hi=h /as a%ain denied 56 the CTA ?irst +i.ision in a Reso$#tion&(1&(2 dated 00 Ma6 &(('. Petitioner re=ei.ed a =op6 o- the 00 Ma6 &((' Reso$#tion o- the CTA ?irst +i.ision on 0D Ma6 &(('. On 0 7#ne &((', petitioner -i$ed /ith the CTA en banc a Motion -or E*tension o- Ti"e to ?i$e Petition -or Re.ie/, do=;eted as C.T.A. E,. CRIM. No. ((0. She -i$ed her Petition -or Re.ie/ /ith the CTA en banc on 0' 7#ne &(('. !o/e.er, in its Reso$#tion &01&02 dated 0< 7#ne &((', the CTA en banc denied petitioner>s Motion -or E*tension o- Ti"e to ?i$e Petition -or Re.ie/, ratio=inatin% that:
In the =ase 5e-ore Us, the petitioner is as;in% -or an e*tension oti"e to -i$e her Petition -or Re.ie/ to appea$ the denia$ o- her "otion to E#ash in C.T.A. Cri". Case No. (-(0&. As stated a5o.e, a reso$#tion den6in% a "otion to E#ash is not a proper s#5Ie=t o- an appea$ to the Co#rt En Banc #nder Se=tion 00 o- R.A. No. <&)& 5e=a#se a r#$in% den6in% a "otion to E#ash is on$6 an inter$o=#tor6 order, as s#=h, it =annot 5e "ade the s#5Ie=t o- an appea$ p#rs#ant to said $a/ and the R#$es o- Co#rt. Se=tion 0 o- R#$e 30 o- the R#$es o- Co#rt pro.ides that Gno appea$ "a6 5e ta;en -ro" an inter$o=#tor6 orderH and Se=tion 0 9i: o- R#$e 4( pro.ides -or the dis"issa$ o- an appea$ on the %ro#nd that Gthe order or I#d%"ent appea$ed -ro" is not appea$a5$eH. Ti"e and a%ain, the S#pre"e Co#rt had r#$ed that the re"ed6 o- the a==#sed in =ase o- denia$ o- a "otion to E#ash is -or the a==#sed to enter a p$ea, %o to tria$ and a-ter an ad.erse de=ision is rendered, to appea$ there-ro" in the "anner a#thoriCed 56 $a/.
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Sin=e a denia$ o- a Motion to A#ash is not appea$a5$e, %rantin% petitioner>s Motion -or E*tension o- Ti"e to ?i$e Petition -or Re.ie/ /i$$ on$6 5e an e*er=ise in -#ti$it6 =onsiderin% that the dis"issa$ o- the Petition -or Re.ie/ that /i$$ 5e -i$ed 56 /a6 o- appea$ is "andated 5oth 56 $a/ and I#rispr#den=e.&&1&&2

U$ti"ate$6, the CTA en banc de=reed:


2HEREFORE, pre"ises =onsidered, petitioner>s Motion -or E*tension o- Ti"e to ?i$e Petition -or Re.ie/ -i$ed on 7#ne 0, &((' is here56 +ENIE+ -or $a=; o- "erit.&@1&@2

No/ =o"es petitioner 5e-ore this Co#rt raisin% the so$e iss#e o-:
K!ET!ER A RESO8UTION O? A CTA +ILISION +ENYING A MOTION TO AUAS! IS A PROPER SU,7ECT O? AN APPEA8 TO T!E CTA EN BANC UN+ER SECTION 00 O? REPU,8IC ACT NO. <&)&, AMEN+ING SECTION 0) O? REPU,8IC ACT NO. 00&4.&31&32

Se=tion 0) o- Rep#5$i= A=t No. 00&4,&41&42 as a"ended 56 Rep#5$i= A=t No. <&)&,&'1&'2 pro.ides:
SEC. 0). Appeal to the Court of Tax Appeals En Banc . M No =i.i$ pro=eedin%s in.o$.in% "atters arisin% #nder the Nationa$ Interna$ Re.en#e Code, the Tari-- and C#sto"s Code or the 8o=a$ Go.ern"ent Code sha$$ 5e "aintained, e*=ept as herein pro.ided, #nti$ and #n$ess an appea$ has 5een pre.io#s$6 -i$ed /ith the CTA and disposed o- in a==ordan=e /ith the pro.isions o- this A=t. A part6 ad.erse$6 a--e=ted 56 a reso$#tion o- a +i.ision o- the CTA on a "otion -or re=onsideration or ne/ tria$, "a6 -i$e a petition -or re.ie/ /ith the CTA en banc.
&& &@ &3 &4 &'

Petitioner>s pri"ar6 ar%#"ent is that a reso$#tion o- a CTA +i.ision den6in% a "otion to E#ash is a proper s#5Ie=t o- an appea$ to the CTA en banc #nder Se=tion 0) o- Rep#5$i= A=t No. 00&4, as a"ended, 5e=a#se the $a/ does not sa6 that on$6 a reso$#tion that =onstit#tes a -ina$ disposition o- a =ase "a6 5e appea$ed to the CTA en banc. I- the interpretation o- the $a/ 56 the CTA en banc pre.ai$s, a pro=ed#ra$ .oid is =reated $ea.in% the parties, s#=h as petitioner, /itho#t an6 re"ed6 in.o$.in% erroneo#s reso$#tions o- a CTA +i.ision. The Co#rt -inds no "erit in the petitioner>s assertion. The petition for review under Section 18 of Republic Act No. 1125, as amended, ma be new to the !TA, but it is actuall a mode of appeal lon" available in courts of "eneral #urisdiction. Petitioner is in.o;in% a .er6 narro/ and $itera$ readin% o- Se=tion 0) o- Rep#5$i= A=t No. 00&4, as a"ended. Indeed, the -i$in% o- a petition -or re.ie/ /ith the CTA en banc -ro" a de=ision, reso$#tion, or order o- a CTA +i.ision is a re"ed6 ne/$6 "ade a.ai$a5$e in pro=eedin%s 5e-ore the CTA, ne=essari$6 adopted to =on-or" to and address the =han%es in the CTA. There /as no need -or s#=h r#$e #nder Rep#5$i= A=t No. 00&4, prior to its a"end"ent, sin=e the CTA then /as =o"posed on$6 o- one Presidin%

7#d%e and t/o Asso=iate 7#d%es.&D1&D2 An6 t/o 7#d%es =onstit#ted a E#or#" and the =on=#rren=e o- t/o 7#d%es /as ne=essar6 to pro"#$%ate an6 de=ision thereo-.&)1&)2 The a"end"ents introd#=ed 56 Rep#5$i= A=t No. <&)& to Rep#5$i= A=t No. 00&4 e$e.ated the ran; o- the CTA to a =o$$e%iate =o#rt, /ith the sa"e ran; as the Co#rt o- Appea$s, and in=reased the n#"5er o- its "e"5ers to one Presidin% 7#sti=e and -i.e Asso=iate 7#sti=es. &<1&<2 The CTA is no/ a$$o/ed to sit en banc or in t/o +i.isions /ith ea=h +i.ision =onsistin% othree 7#sti=es. ?o#r 7#sti=es sha$$ =onstit#te a E#or#" -or sessions en banc, and the a--ir"ati.e .otes o- -o#r "e"5ers o- the Co#rt en banc are ne=essar6 -or the rendition o- a de=ision or reso$#tionB /hi$e t/o 7#sti=es sha$$ =onstit#te a E#or#" -or sessions o- a +i.ision and the a--ir"ati.e .otes o- t/o "e"5ers o- the +i.ision sha$$ 5e ne=essar6 -or the rendition o- a de=ision or reso$#tion.@(1@(2 In A.M. No. (4-00-(D-CTA, the Re.ised CTA R#$es, this Co#rt de$ineated the I#risdi=tion o- the CTA en banc@01@02 and in +i.isions.@&1@&2 Se=tion &, R#$e 3 o- the Re.ised CTA R#$es re=o%niCes the e*=$#si.e appe$$ate I#risdi=tion o- the CTA en banc to re.ie/ 56 appea$ the -o$$o/in% de=isions, reso$#tions, or orders o- the CTA +i.ision:

&D &) &< @( @0 @&

SEC. &. Cases within the juris iction of the Court en banc. M The Co#rt en banc sha$$ e*er=ise e*=$#si.e appe$$ate I#risdi=tion to re.ie/ 56 appea$ the -o$$o/in%: 9a: +e=isions or reso$#tions on "otions -or re=onsideration or ne/ tria$ o- the Co#rt in +i.isions in the e*er=ise o- its e*=$#si.e appe$$ate I#risdi=tion o.er: 90: Cases arisin% -ro" ad"inistrati.e a%en=ies M ,#rea# o- Interna$ Re.en#e, ,#rea# o- C#sto"s, +epart"ent o- ?inan=e, +epart"ent o- Trade and Ind#str6, +epart"ent o- A%ri=#$t#reB 9&: 8o=a$ ta* =ases de=ided 56 the Re%iona$ Tria$ Co#rts in the e*er=ise o- their ori%ina$ I#risdi=tionB and 9@: Ta* =o$$e=tion =ases de=ided 56 the Re%iona$ Tria$ Co#rts in the e*er=ise o- their ori%ina$ I#risdi=tion in.o$.in% -ina$ and e*e=#tor6 assess"ents -or ta*es, -ees, =har%es and pena$ties, /here the prin=ipa$ a"o#nt o- ta*es and pena$ties =$ai"ed is $ess than one "i$$ion pesosB **** 9-: +e=isions, reso$#tions or orders on "otions -or re=onsideration or ne/ tria$ o- the Co#rt in +i.ision in the e*er=ise o- its e*=$#si.e ori%ina$ I#risdi=tion o.er =ases in.o$.in% =ri"ina$ o--enses arisin% -ro" .io$ations o- the Nationa$ Interna$ Re.en#e Code or the Tari-- and C#sto"s Code and other $a/s ad"inistered 56 the ,#rea# o- Interna$ Re.en#e or ,#rea# o- C#sto"s. 9%: +e=isions, reso$#tions or order on "otions -or re=onsideration or ne/ tria$ o- the Co#rt in +i.ision in the e*er=ise o- its e*=$#si.e appe$$ate I#risdi=tion o.er =ri"ina$ o--enses "entioned in the pre=edin% s#5para%raphB * * *.

A$tho#%h the -i$in% o- a petition -or re.ie/ /ith the CTA en banc -ro" a de=ision, reso$#tion, or order o- the CTA +i.ision, /as ne/$6 "ade a.ai$a5$e to the CTA, s#=h "ode o- appea$ has $on% 5een a.ai$a5$e in Phi$ippine =o#rts o- %enera$ I#risdi=tion. !en=e, the Re.ised CTA R#$es no $on%er e$a5orated on it 5#t "ere$6 re-erred to e*istin% r#$es o- pro=ed#re on petitions -or re.ie/ and appea$s, to /it:

RULE 7 PROCEDURE IN THE COURT OF TA3 APPEALS SEC. 0. Applicabilit! of the "ules of the Court of Appeals . M The pro=ed#re in the Co#rt en banc or in +i.isions in ori%ina$ and in appea$ed =ases sha$$ 5e the sa"e as those in petitions -or re.ie/ and appea$s 5e-ore the Co#rt o- Appea$s 4#)"#an% %o %.( a44'&*a$'( 4)o/&"&on" o+ R#'(" 56, 53, 55 and 56 o+ %.( R#'(" o+ Co#)% , e*=ept as other/ise pro.ided -or in these R#$es.

RULE 7 PROCEDURE IN CIVIL CASES **** SEC. 3. Khere to appeal# mo e of appeal. M **** 95: An appea$ -ro" a de=ision or reso$#tion o- the Co#rt in +i.ision on a "otion -or re=onsideration or ne/ tria$ sha$$ 5e ta;en to the Co#rt 56 petition -or re.ie/ a" 4)o/&d(d &n R#'( 53 o+ %.( R#'(" o+ Co#)%. The Co#rt en banc sha$$ a=t on the appea$. **** RULE 8 PROCEDURE IN CRI!INAL CASES SEC. 0. "eview of cases in the Court. M The re.ie/ o- =ri"ina$ =ases in the Co#rt en 5an= or in +i.ision sha$$ 5e %o.erned 56 the app$i=a5$e pro.isions o- R#$e 0&3 o- the R#$es o- Co#rt. **** SEC. <. Appeal# perio to appeal. M **** 95: An appea$ to the Co#rt en banc in =ri"ina$ =ases de=ided 56 the Co#rt in +i.ision sha$$ 5e ta;en 56 -i$in% a petition -or re.ie/ as pro.ided in R#'( 53 o+ %.( R#'(" o+ Co#)% /ithin -i-teen da6s -ro"

re=eipt o- a =op6 o- the de=ision or reso$#tion appea$ed -ro". The Co#rt "a6, -or %ood =a#se, e*tend the ti"e -or -i$in% o- the petition -or re.ie/ -or an additiona$ period not e*=eedin% -i-teen da6s. 9E"phasis o#rs.:

Gi.en the -ore%oin%, the petition -or re.ie/ to 5e -i$ed /ith the CTA en banc as the "ode -or appea$in% a de=ision, reso$#tion, or order o- the CTA +i.ision, #nder Se=tion 0) o- Rep#5$i= A=t No. 00&4, as a"ended, is not a tota$$6 ne/ re"ed6, #niE#e to the CTA, /ith a spe=ia$ app$i=ation or #se therein. To the =ontrar6, the CTA "ere$6 adopts the pro=ed#re -or petitions -or re.ie/ and appea$s $on% esta5$ished and pra=ti=ed in other Phi$ippine =o#rts. A==ordin%$6, do=trines, prin=ip$es, r#$es, and pre=edents $aid do/n in I#rispr#den=e 56 this Co#rt as re%ards petitions -or re.ie/ and appea$s in =o#rts o- %enera$ I#risdi=tion sho#$d $i;e/ise 5ind the CTA, and it =annot depart there-ro". $eneral rule% The denial of a motion to &uash is an interlocutor order which is not the proper sub#ect of an appeal or a petition for certiorari. A==ordin% to Se=tion 0, R#$e 30 o- the Re.ised R#$es o- Co#rt, %o.ernin% appea$s -ro" the Re%iona$ Tria$ Co#rts 9RTCs: to the Co#rt oAppea$s, an appea$ "a6 5e ta;en on$6 -ro" a I#d%"ent or -ina$ order that =o"p$ete$6 disposes o- the =ase or o- a "atter therein /hen de=$ared 56 the R#$es to 5e appea$a5$e. Said pro.ision, th#s, e*p$i=it$6 states that no appea$ "a6 5e ta;en -ro" an inter$o=#tor6 order.@@1@@2

@@

The Co#rt distin%#ishes -ina$ I#d%"ents and orders -ro" inter$o=#tor6 orders in this /ise:
Se=tion &, R#$e 30 o- the Re.ised R#$es o- Co#rt pro.ides that N9o:n$6 -ina$ I#d%"ents or orders sha$$ 5e s#5Ie=t to appea$.N Inter$o=#tor6 or in=identa$ I#d%"ents or orders do not sta6 the pro%ress o- an a=tion nor are the6 s#5Ie=t o- appea$ N#nti$ -ina$ I#d%"ent or order is rendered -or one part6 or the other.N The test to deter"ine /hether an order or I#d%"ent is inter$o=#tor6 or -ina$ is this: N+oes it $ea.e so"ethin% to 5e done in the tria$ =o#rt /ith respe=t to the "erits o- the =aseO I- it does, it is inter$o=#tor6B i- it does not, it is -ina$H. A =o#rt order is -ina$ in =hara=ter i- it p#ts an end to the parti=#$ar "atter reso$.ed or sett$es de-inite$6 the "atter therein disposed o-, s#=h that no -#rther E#estions =an =o"e 5e-ore the =o#rt e*=ept the e*e=#tion o- the order. The ter" N-ina$N I#d%"ent or order si%ni-ies a I#d%"ent or an order /hi=h disposes o- the =a#se as to a$$ the parties, reser.in% no -#rther E#estions or dire=tions -or -#t#re deter"ination. The order or I#d%"ent "a6 .a$id$6 re-er to the entire =ontro.ers6 or to so"e de-inite and separate 5ran=h thereo-. NIn the a5sen=e o- a stat#tor6 de-inition, a -ina$ I#d%"ent, order or de=ree has 5een he$d to 5e * * * one that -ina$$6 disposes o-, adI#di=ates, or deter"ines the ri%hts, or so"e ri%ht or ri%hts o- the parties, either on the entire =ontro.ers6 or on so"e de-inite and separate 5ran=h thereo-, and /hi=h =on=$#des the" #nti$ it is re.ersed or set aside.N The =entra$ point to =onsider is, there-ore, the e--e=ts o- the order on the ri%hts o- the parties. A =o#rt order, on the other hand, is "ere$6 inter$o=#tor6 in =hara=ter i- it is pro.isiona$ and $ea.es s#5stantia$ pro=eedin% to 5e had in =onne=tion /ith its s#5Ie=t. The /ord Ninter$o=#tor6N re-ers to Nso"ethin% inter.enin% 5et/een the =o""en=e"ent and the end o- a s#it /hi=h de=ides so"e point or "atter 5#t is not a -ina$ de=ision o- the /ho$e =ontro.ers6.N@31@32

In other /ords, a-ter a -ina$ order or I#d%"ent, the =o#rt sho#$d ha.e nothin% "ore to do in respe=t o- the re$ati.e ri%hts o- the parties to the =ase. Con.erse$6, Gan order that does not -ina$$6 dispose o- the =ase and does not end the Co#rtPs tas; o- adI#di=atin% the partiesP =ontentions in deter"inin% their ri%hts and $ia5i$ities as re%ards ea=h other, 5#t o5.io#s$6 indi=ates that other thin%s re"ain to 5e done 56 the Co#rt, is inter$o=#tor6.H@41@42
@3 @4

The rationa$e -or 5arrin% the appea$ o- an inter$o=#tor6 order /as e*tensi.e$6 dis=#ssed in $atute v. Court of Appeals,@'1@'2 th#s:
It is sett$ed that an Ninter$o=#tor6 order or de=ree "ade in the pro%ress o- a =ase is a$/a6s #nder the =ontro$ o- the =o#rt #nti$ the -ina$ de=ision o- the s#it, and "a6 5e "odi-ied or res=inded #pon s#--i=ient %ro#nds sho/n at an6 ti"e 5e-ore -ina$ I#d%"ent . . .N O- si"i$ar i"port is the r#$in% o- this Co#rt de=$arin% that Nit is r#di"entar6 that s#=h 9inter$o=#tor6: orders are s#5Ie=t to =han%e in the dis=retion o- the =o#rt.N Moreo.er, one o- the inherent po/ers o- the =o#rt is NTo a"end and =ontro$ its pro=ess and orders so as to "a;e the" =on-or"a5$e to $a/ and I#sti=e. In the $an%#a%e o- Chie- 7#sti=e Moran, paraphrasin% the r#$in% in %elu& vs. Justice of the Peace of 'aria!a, Gsin=e I#d%es are h#"an, s#s=epti5$e to "ista;es, and are 5o#nd to ad"inister I#sti=e in a==ordan=e /ith $a/, the6 are %i.en the inherent po/er o- a"endin% their orders or I#d%"ents so as to "a;e the" =on-or"a5$e to $a/ and I#sti=e, and the6 =an do so 5e-ore the6 $ose their I#risdi=tion o- the =ase, that is 5e-ore the ti"e to appea$ has e*pired and no appea$ has 5een per-e=ted.H And in the a5o.e=ited %elu& =ase, this Co#rt he$d that GI- the tria$ =o#rt sho#$d dis=o.er or 5e =on.in=ed that it had =o""itted an error in its I#d%"ent, or had done an inI#sti=e, 5e-ore the sa"e has 5e=o"e -ina$, it "a6, #pon its o/n "otion or #pon a "otion othe parties, =orre=t s#=h error in order to do I#sti=e 5et/een the parties. . . . It /o#$d see" to 5e the .er6 hei%ht o- a5s#rdit6 to prohi5it a tria$ I#d%e -ro" =orre=tin% an error, "ista;e, or inI#sti=e /hi=h is =a$$ed to his attention 5e-ore he has $ost =ontro$ o- his I#d%"ent.H Coro$$ari$6, it has a$so 5een he$d Gthat a I#d%e o- -irst instan=e is not $e%a$$6 pre.ented -ro" re.o;in% the inter$o=#tor6 order o- another I#d%e in the .er6 $iti%ation s#5seE#ent$6 assi%ned to hi" -or I#di=ia$ a=tion.H

Another re=o%niCed reason o- the $a/ in per"ittin% appea$ on$6 -ro" a -ina$ order or I#d%"ent, and not -ro" an inter$o=#tor6 or in=identa$ one, is to a.oid "#$tip$i=it6 o- appea$s in a sin%$e a=tion, /hi=h "#st ne=essari$6 s#spend the hearin% and de=ision on the "erits o- the =ase d#rin% the penden=6 o- the appea$. I- s#=h appea$ /ere a$$o/ed, the tria$ on the "erits o- the =ase /o#$d ne=essari$6 5e de$a6ed -or a =onsidera5$e $en%th o- ti"e, and =o"pe$ the ad.erse part6 to in=#r #nne=essar6 e*penses, -or one o- the
@'

parties "a6 interpose as "an6 appea$s as in=identa$ E#estions "a6 5e raised 56 hi", and inter$o=#tor6 orders rendered or iss#ed 56 the $o/er =o#rt.@D1@D2 There is no disp#te that a =o#rt order den6in% a "otion to E#ash is inter$o=#tor6. The denia$ o- the "otion to E#ash "eans that the =ri"ina$ in-or"ation re"ains pendin% /ith the =o#rt, /hi=h "#st pro=eed /ith the tria$ to deter"ine /hether the a==#sed is %#i$t6 o- the =ri"e =har%ed therein. EE#a$$6 sett$ed is the r#$e that an order den6in% a "otion to E#ash, 5ein% inter$o=#tor6, is not i""ediate$6 appea$a5$e,@)1@)2 nor =an it 5e the s#5Ie=t oa petition -or certiorari. S#=h order "a6 on$6 5e re.ie/ed in the ordinar6 =o#rse o- $a/ 56 an appea$ -ro" the I#d%"ent a-ter tria$.@<1@<2 The Co#rt =annot a%ree in petitioner>s =ontention that there /o#$d e*ist a pro=ed#ra$ .oid -o$$o/in% the denia$ o- her Motion to A#ash 56 the CTA ?irst +i.ision in its Reso$#tions dated &@ ?e5r#ar6 &((' and 00 Ma6 &((', $ea.in% her he$p$ess. The re"ed6 o- an a==#sed -ro" the denia$ o- his or her "otion to E#ash has a$read6 5een =$ear$6 $aid do/n as -o$$o/s:
An order den6in% a Motion to A=E#it 9$i;e an order den6in% a "otion to E#ash: is inter$o=#tor6 and not a -ina$ order. It is, there-ore, not appea$a5$e. Neither =an it 5e the s#5Ie=t o- a petition -or certiorari. S#=h order o- denia$ "a6 on$6 5e re.ie/ed, in the ordinar6 =o#rse o- $a/, 56 an appea$ -ro" the I#d%"ent, a-ter tria$. As stated in Collins vs. (olfe, and reiterated in $ill vs. )atco, the a==#sed, a-ter the denia$ o- his "otion to E#ash, sho#$d ha.e pro=eeded /ith the tria$ o- the =ase in the =o#rt 5e$o/, and i- -ina$ I#d%"ent is rendered a%ainst hi", he =o#$d then appea$, and, #pon s#=h appea$, present the E#estions /hi=h he so#%ht to 5e de=ided 56 the appe$$ate =o#rt in a petition -or certiorari. In Acharon vs. Purisima, the pro=ed#re /as /e$$ de-ined, th#s:
@D @) @<

GMoreo.er, /hen the "otion to E#ash -i$ed 56 A=haron to n#$$i-6 the =ri"ina$ =ases -i$ed a%ainst hi" /as denied 56 the M#ni=ipa$ Co#rt o- Genera$ Santos his re"ed6 /as not to -i$e a petition -or certiorari 5#t to %o to tria$ /itho#t preI#di=e on his part to reiterate the spe=ia$ de-enses he had in.o;ed in his "otion and, i-, a-ter tria$ on the "erits, an ad.erse de=ision is rendered, to appea$ there-ro" in the "anner a#thoriCed 56 $a/. This is the pro=ed#re that he sho#$d ha.e -o$$o/ed as a#thoriCed 56 $a/ and pre=edents. Instead, he too; the #s#a$ step o- -i$in% a /rit o- certiorari 5e-ore the Co#rt o- ?irst Instan=e /hi=h in o#r opinion is #n/arranted it 5ein% =ontrar6 to the #s#a$ =o#rse o- $a/.H3(13(2

!en=e, the CTA en banc herein did not err in den6in% petitioner>s Motion -or E*tension o- Ti"e to ?i$e Petition -or Re.ie/, /hen s#=h Petition -or Re.ie/ is the /ron% re"ed6 to assai$ an inter$o=#tor6 order den6in% her Motion to A#ash. Khi$e the %enera$ r#$e pros=ri5es the appea$ o- an inter$o=#tor6 order, there are a$so re=o%niCed e*=eptions to the sa"e. The %enera$ r#$e is not a5so$#te. Khere spe=ia$ =ir=#"stan=es =$ear$6 de"onstrate the inadeE#a=6 o- an appea$, then the spe=ia$ =i.i$ a=tion o- certiorari or prohi5ition "a6 e*=eptiona$$6 5e a$$o/ed.3 0 1 3 0 2 This Co#rt re=o%niCes that #nder =ertain sit#ations, re=o#rse to e*traordinar6 $e%a$ re"edies, s#=h as a petition -or certiorari, is =onsidered proper to E#estion the denia$ o- a "otion to E#ash 9or an6 other inter$o=#tor6 order: in the interest o- a G"ore en$i%htened and s#5stantia$ I#sti=eHB3&13&2 or to pro"ote p#5$i= /e$-are and p#5$i= po$i=6B3@13@2 or /hen the =ases Gha.e attra=ted nation/ide attention, "a;in% it essentia$ to
3( 30 3& 3@

pro=eed /ith dispat=h in the =onsideration thereo-HB 331332 or /hen the order /as rendered /ith %ra.e a5#se o- dis=retion.341342 Certiorari is an appropriate re"ed6 to assai$ an inter$o=#tor6 order 90: /hen the tri5#na$ iss#ed s#=h order /itho#t or in e*=ess o- I#risdi=tion or /ith %ra.e a5#se odis=retionB and 9&: /hen the assai$ed inter$o=#tor6 order is patent$6 erroneo#s, and the re"ed6 o- appea$ /o#$d not a--ord adeE#ate and e*peditio#s re$ie-.3'13'2 Re=o#rse to a petition -or certiorari to assai$ an inter$o=#tor6 order is no/ e*press$6 re=o%niCed in the #$ti"ate para%raph o- Se=tion 0, R#$e 30 othe Re.ised R#$es o- Co#rt on the s#5Ie=t o- appea$, /hi=h states:
In a$$ the a5o.e instan=es /here the I#d%"ent or -ina$ order is not appea$a5$e, the a%%rie.ed part6 "a6 -i$e an appropriate spe=ia$ =i.i$ a=tion #nder R#$e '4.

As to /hether the CTA en banc, #nder its e*panded I#risdi=tion in Rep#5$i= A=t No. <&)&, has 5een %ranted I#risdi=tion o.er spe=ia$ =i.i$ a=tions -or certiorari is not raised as an iss#e in the Petition at 5ar, th#s, pre=$#din% the Co#rt -ro" "a;in% a de-initi.e prono#n=e"ent thereon. !o/e.er, e.en i- s#=h an iss#e is ans/ered in the ne%ati.e, it /o#$d not s#5stantia$$6 a--e=t the r#$in% o- this Co#rt herein, -or a part6 /hose "otion to E#ash had 5een denied "a6 sti$$ see; re=o#rse, #nder e*=eptiona$ and "eritorio#s =ir=#"stan=es, via a spe=ia$ =i.i$ a=tion -or certiorari /ith this Co#rt, re-#tin% petitioner>s assertion o- a pro=ed#ra$ .oid.

33 34 3'

The !TA 'irst (ivision did not commit "rave abuse of discretion in den in" petitioner)s *otion to +uash. Ass#"in% that the CTA en banc, as an e*=eption to the %enera$ r#$e, a$$o/ed and treated petitioner>s Petition -or Re.ie/ in C.T.A. E,. CRIM. No. ((0 as a spe=ia$ =i.i$ a=tion -or certiorari, dis"issi5$e -or $a=; o- "erit. An a=t o- a =o#rt or tri5#na$ "a6 on$6 5e =onsidered as =o""itted in %ra.e a5#se o- dis=retion /hen the sa"e /as per-or"ed in a =apri=io#s or /hi"si=a$ e*er=ise o- I#d%"ent, /hi=h is eE#i.a$ent to $a=; o- I#risdi=tion. The a5#se o- dis=retion "#st 5e so patent and %ross as to a"o#nt to an e.asion o- positi.e d#t6 or to a .irt#a$ re-#sa$ to per-or" a d#t6 enIoined 56 $a/ or to a=t at a$$ in =onte"p$ation o- $a/, as /here the po/er is e*er=ised in an ar5itrar6 and despoti= "anner 56 reason o- passion or persona$ hosti$it6. In this =onne=tion, it is on$6 #pon sho/in% that the =o#rt a=ted /itho#t or in e*=ess o- I#risdi=tion or /ith %ra.e a5#se o- dis=retion that an inter$o=#tor6 order s#=h as that in.o$.ed in this =ase "a6 5e i"p#%ned. ,e that as it "a6, it "#st 5e e"phasiCed that this pra=ti=e is app$ied on$6 #nder =ertain e*=eptiona$ =ir=#"stan=es to pre.ent #nne=essar6 de$a6 in the ad"inistration o- I#sti=e and so as not to #nd#$6 5#rden the =o#rts.3)13)2 Certiorari is not a.ai$a5$e to =orre=t errors o- pro=ed#re or "ista;es in the I#d%e>s -indin%s and =on=$#sions o- $a/ and -a=t. It is on$6 in the presen=e o- e*traordinar6 =ir=#"stan=es e.in=in% a patent disre%ard o3D 3)

3D13D2

it /o#$d sti$$ 5e

I#sti=e and -air p$a6 /here resort to a petition -or certiorari is proper. A part6 "#st not 5e a$$o/ed to de$a6 $iti%ation 56 the sheer e*pedien=6 o-i$in% a petition -or certiorari #nder R#$e '4 o- the Re.ised R#$es o- Co#rt 5ased on s=ant a$$e%ations o- %ra.e a5#se.3<13<2 A /rit o- certiorari is not intended to =orre=t e.er6 =ontro.ersia$ inter$o=#tor6 r#$in%: it is resorted to on$6 to =orre=t a %ra.e a5#se odis=retion or a /hi"si=a$ e*er=ise o- I#d%"ent eE#i.a$ent to $a=; oI#risdi=tion. Its -#n=tion is $i"ited to ;eepin% an in-erior =o#rt /ithin its I#risdi=tion and to re$ie.e persons -ro" ar5itrar6 a=ts M a=ts /hi=h =o#rts or I#d%es ha.e no po/er or a#thorit6 in $a/ to per-or". It is not desi%ned to =orre=t erroneo#s -indin%s and =on=$#sions "ade 56 the =o#rts.4(14(2 The Petition -or Re.ie/ /hi=h petitioner intended to -i$e 5e-ore the CTA en banc re$ied on t/o %ro#nds: 90: the $a=; o- a#thorit6 o- Prose=#tin% Attorne6 Torre.i$$as to -i$e the In-or"ationB and 9&: the -i$in% o- the said In-or"ation in .io$ation o- petitioner>s =onstit#tiona$ ri%hts to d#e pro=ess and eE#a$ prote=tion o- the $a/s. Anent the -irst %ro#nd, petitioner ar%#es that the In-or"ation /as -i$ed /itho#t the appro.a$ o- the ,IR Co""issioner in .io$ation o- Se=tion &&( oNIRC, as a"ended, /hi=h pro.ides:
SEC. &&(. *orm an $o e of Procee in+ in Actions Arisin+ un er this Co e. - Ci.i$ and =ri"ina$ a=tions and pro=eedin%s instit#ted in 5eha$o- the Go.ern"ent #nder the a#thorit6 o- this Code or other $a/ en-or=ed 56 the ,#rea# o- Interna$ Re.en#e sha$$ 5e 5ro#%ht in the na"e o- the Go.ern"ent o- the Phi$ippines and sha$$ 5e =ond#=ted 56 $e%a$ o--i=ers o3< 4(

the ,#rea# o- Interna$ Re.en#e 5#t no =i.i$ or =ri"ina$ a=tion -or the re=o.er6 o- ta*es or the en-or=e"ent o- an6 -ine, pena$t6 or -or-eit#re #nder this Code sha$$ 5e -i$ed in =o#rt /itho#t the appro.a$ o- the Co""issioner.

Petitioner>s ar%#"ent "#st -ai$ in $i%ht o- ,IR Co""issioner Para6no>s $etter dated 0< Ma6 &((4 to +O7 Se=retar6 GonCa$es re-errin% G-or pre$i"inar6 in.esti%ation and +&'&n1 o+ an &n+o),a%&on &n *o#)% i- e.iden=e so /arrants,H the -indin%s o- the ,IR o--i=ers re=o""endin% the =ri"ina$ prose=#tion o- petitioner. In said $etter, ,IR Co""issioner Para6no a$read6 %a.e his prior appro.a$ to the -i$in% o- an in-or"ation in =o#rt sho#$d the +O7, 5ased on the e.iden=e s#5"itted, -ind pro5a5$e =a#se a%ainst petitioner d#rin% the pre$i"inar6 in.esti%ation. Se=tion &&( o- the NIRC, as a"ended, si"p$6 reE#ires that the ,IR Co""issioner appro.e the instit#tion o- =i.i$ or =ri"ina$ a=tion a%ainst a ta* $a/ .io$ator, 5#t it does not des=ri5e in /hat -or" s#=h appro.a$ "#st 5e %i.en. In this =ase, ,IR Co""issioner Para6no>s $etter o- 0< Ma6 &((4 a$read6 states his e*press appro.a$ o- the -i$in% o- an in-or"ation a%ainst petitioner and his si%nat#re need not appear on the Reso$#tion o- the State Prose=#tor or the In-or"ation itse$-. Sti$$ on the p#rported $a=; o- a#thorit6 o- Prose=#tion Attorne6 Torre.i$$as to -i$e the In-or"ation, petitioner asserts that it is the Cit6 Prose=#tor #nder the A#eCon Cit6 Charter, /ho has the a#thorit6 to in.esti%ate and prose=#te o--enses a$$e%ed$6 =o""itted /ithin the I#risdi=tion o- A#eCon Cit6, s#=h as petitioner>s =ase. The Co#rt is not pers#aded. Under Rep#5$i= A=t No. 4@D, the

Re.ised Charter o- A#eCon Cit6, the Cit6 Prose=#tor sha$$ ha.e the

-o$$o/in% d#ties re$atin% to the in.esti%ation and prose=#tion o- =ri"ina$ o--enses:

SEC. &). ****

The Cit! Attorne! , -is assistants , -is uties. M

9%: !e sha$$ a$so ha.e =har%e o- the prose=#tion o- a$$ =ri"es, "isde"eanors, and .io$ations o- =it6 ordinan=es, in the Co#rt o- ?irst Instan=e and the "#ni=ipa$ =o#rts o- the =it6, and sha$$ dis=har%e a$$ the d#ties in respe=t to the =ri"ina$ prose=#tions enIoined 56 $a/ #pon pro.in=ia$ -is=a$s. 9h: !e sha$$ =a#se to 5e in.esti%ated a$$ =har%es o- =ri"es, "isde"eanors, and .io$ations o- ordinan=es and ha.e the ne=essar6 in-or"ation or =o"p$aints prepared or "ade a%ainst the persons a==#sed. !e or an6 o- his assistants "a6 =ond#=t s#=h in.esti%ations 56 ta;in% ora$ e.iden=e o- rep#ta5$e /itnesses, and -or this p#rpose "a6 iss#e s#5poena, s#""on /itnesses to appear and testi-6 #nder oath 5e-ore hi", and the attendan=e or e.iden=e o- an a5sent or re=a$=itrant /itness "a6 5e en-or=ed 56 app$i=ation to the "#ni=ipa$ =o#rt or the Co#rt o- ?irst Instan=e. No /itness s#""oned to testi-6 #nder this se=tion sha$$ 5e #nder o5$i%ation to %i.e an6 testi"on6 /hi=h tend to in=ri"inate hi"se$-.

E.ident -ro" the -ore%oin% is that the Cit6 Prose=#tor has the po/er to in.esti%ate =ri"es, "isde"eanors, and .io$ations o- ordinan=es =o""itted /ithin the territoria$ I#risdi=tion o- the =it6, and /hi=h =an 5e prose=#ted 5e-ore the tria$ =o#rts o- the said =it6. The =har%e a%ainst petitioner, ho/e.er, is a$read6 /ithin the e*=$#si.e ori%ina$ I#risdi=tion othe CTA,401402 as the In-or"ation states that her %ross #nderde=$aration res#$ted in an in=o"e ta* de-i=ien=6 o- P0,@<4,00'.&3, e*=$#din% interest and pena$ties. The Cit6 Prose=#tor does not ha.e the a#thorit6 to appear 5e-ore the CTA, /hi=h is no/ o- the sa"e ran; as the Co#rt o- Appea$s.
40

In =ontrast, the +O7 is the prin=ipa$ $a/ a%en=6 o- the Phi$ippine %o.ern"ent /hi=h sha$$ 5e 5oth its $e%a$ =o#nse$ and prose=#tion ar".4&14&2 It has the po/er to in.esti%ate the =o""ission o- =ri"es, prose=#te o--enders and ad"inister the pro5ation and =orre=tion s6ste". 4@14@2 Under the +O7 is the O--i=e o- the State Prose=#tor /hose -#n=tions are des=ri5ed as -o$$o/s:
Se=. ). .ffice of the Chief 'tate Prosecutor. - The O--i=e o- the Chie- State Prose=#tor sha$$ ha.e the -o$$o/in% -#n=tions: 90: Assist the Se=retar6 in the per-or"an=e o- po/ers and -#n=tions o- the +epart"ent re$ati.e to its ro$e as the prose=#tion ar" othe %o.ern"entB 9&: I"p$e"ent the pro.isions o- $a/s, e*e=#ti.e orders and r#$es, and =arr6 o#t the po$i=ies, p$ans, pro%ra"s and proIe=ts o- the +epart"ent re$ati.e to the in.esti%ation and prose=#tion o- =ri"ina$ =asesB 9@: Assist the Se=retar6 in e*er=isin% s#per.ision and =ontro$ o.er the Nationa$ Prose=#tion Ser.i=e as =onstit#ted #nder P.+. No. 0&D4 andJor other/ise hereina-ter pro.idedB and 93: Per-or" s#=h other -#n=tions as "a6 5e pro.ided 56 $a/ or assi%ned 56 the Se=retar6.431432

As e*p$ained 56 CTA ?irst +i.ision in its Reso$#tion dated 00 Ma6 &((':


1T2he po/er or a#thorit6 o- the Chie- State Prose=#tor 7o.en=ito Z#Qo, 7r. and his dep#ties in the +epart"ent o- 7#sti=e to prose=#te =ases is nationa$ in s=opeB and the Spe=ia$ Prose=#tor>s a#thorit6 to si%n and -i$e in-or"ations in =o#rt pro=eeds -ro" the e*er=ise o- said person>s a#thorit6 to =ond#=t pre$i"inar6 in.esti%ations.441442
4& 4@ 43 44

Moreo.er, there is nothin% in the Re.ised A#eCon Cit6 Charter /hi=h /o#$d s#%%est that the po/er o- the Cit6 Prose=#tor to in.esti%ate and prose=#te =ri"es, "isde"eanors, and .io$ations o- ordinan=es =o""itted /ithin the territoria$ I#risdi=tion o- the =it6 is to the e*=$#sion o- the State Prose=#tors. In -a=t, the O--i=e o- the State Prose=#tor e*er=ises =ontro$ and s#per.ision o.er Cit6 Prose=#tors #nder E*e=#ti.e Order No. &<&, other/ise ;no/n as the Ad"inistrati.e Code o- 0<)D. As re%ards petitioner>s se=ond %ro#nd in her intended Petition -or Re.ie/ /ith the CTA en banc, she asserts that she has 5een denied d#e pro=ess and eE#a$ prote=tion o- the $a/s /hen si"i$ar =har%es -or .io$ation o- the NIRC, as a"ended, a%ainst Re%ina En=arna=ion A. Le$asE#eC 9Le$asE#eC: /ere dis"issed 56 the +O7 in its Reso$#tion dated 0( A#%#st &((4 in I.S. No. &((4-@@( -or the reason that Le$asE#eC>s ta* $ia5i$it6 /as not 6et -#$$6 deter"ined /hen the =har%es /ere -i$ed. The Co#rt is #n=on.in=ed. ?irst, a "otion to E#ash sho#$d 5e 5ased on a de-e=t in the in-or"ation /hi=h is e.ident on its -a=e. 4'14'2 The sa"e =annot 5e said herein. The In-or"ation a%ainst petitioner appears .a$id on its -a=eB and that it /as -i$ed in .io$ation o- her =onstit#tiona$ ri%hts to d#e pro=ess and eE#a$ prote=tion o- the $a/s is not e.ident on the -a=e thereo-. As pointed o#t 56 the CTA ?irst +i.ision in its 00 Ma6 &((' Reso$#tion, the "ore appropriate re=o#rse petitioner sho#$d ha.e ta;en, %i.en the dis"issa$ o- si"i$ar =har%es a%ainst
4'

Le$asE#eC, /as to appea$ the Reso$#tion dated &0 O=to5er &((4 o- the O--i=e o- the State Prose=#tor re=o""endin% the -i$in% o- an in-or"ation a%ainst her /ith the +O7 Se=retar6.4D14D2 Se=ond, petitioner =annot =$ai" denia$ o- d#e pro=ess /hen she /as %i.en the opport#nit6 to -i$e her a--ida.its and other p$eadin%s and s#5"it e.iden=e 5e-ore the +O7 d#rin% the pre$i"inar6 in.esti%ation o- her =ase and 5e-ore the In-or"ation /as -i$ed a%ainst her. +#e pro=ess is "ere$6 an opport#nit6 to 5e heard. In addition, pre$i"inar6 in.esti%ation =ond#=ted 56 the +O7 is "ere$6 inE#isitoria$. It is not a tria$ o- the =ase on the "erits. Its so$e p#rpose is to deter"ine /hether a =ri"e has 5een =o""itted and /hether the respondent therein is pro5a5$6 %#i$t6 o- the =ri"e. It is not the o==asion -or the -#$$ and e*ha#sti.e disp$a6 o- the parties> e.iden=e. !en=e, i- the in.esti%atin% prose=#tor is a$read6 satis-ied that he =an reasona5$6 deter"ine the e*isten=e o- pro5a5$e =a#se 5ased on the parties> e.iden=e th#s presented, he "a6 ter"inate the pro=eedin%s and reso$.e the =ase.4)14)2 Third, petitioner =annot $i;e/ise a.er that she has 5een denied eE#a$ prote=tion o- the $a/s. The eE#a$ prote=tion =$a#se e*ists to pre.ent #nd#e -a.or or pri.i$e%e. It is intended to e$i"inate dis=ri"ination and oppression 5ased on ineE#a$it6. Re=o%niCin% the e*isten=e o- rea$ di--eren=es a"on% "en, the eE#a$ prote=tion =$a#se does not de"and a5so$#te eE#a$it6. It "ere$6 reE#ires that

4D 4)

a$$ persons sha$$ 5e treated a$i;e, #nder $i;e =ir=#"stan=es and =onditions, 5oth as to the pri.i$e%es =on-erred and $ia5i$ities en-or=ed.4<14<2 Petitioner /as not a5$e to d#$6 esta5$ish to the satis-a=tion o- this Co#rt that she and Le$asE#eC /ere indeed si"i$ar$6 sit#ated, i.e., that the6 =o""itted identi=a$ a=ts -or /hi=h the6 /ere =har%ed /ith the .io$ation othe sa"e pro.isions o- the NIRCB and that the6 presented si"i$ar ar%#"ents and e.iden=e in their de-ense - 6et, the6 /ere treated di--erent$6. ?#rther"ore, that the Prose=#tion Attorne6 dis"issed /hat /ere s#pposed$6 si"i$ar =har%es a%ainst Le$asE#eC did not =o"pe$ Prose=#tion Attorne6 Torre.i$$as to r#$e the sa"e /a6 on the =har%es a%ainst petitioner. In People v. /ela Pie ra,'(1'(2 this Co#rt e*p$ained that:
The prose=#tion o- one %#i$t6 person /hi$e others eE#a$$6 %#i$t6 are not prose=#ted, ho/e.er, is not, 56 itse$-, a denia$ o- the eE#a$ prote=tion o- the $a/s. Khere the o--i=ia$ a=tion p#rports to 5e in =on-or"it6 to the stat#tor6 =$assi-i=ation, an erroneo#s or "ista;en per-or"an=e o- the stat#tor6 d#t6, a$tho#%h a .io$ation o- the stat#te, is not /itho#t "ore a denia$ o- the eE#a$ prote=tion o- the $a/s. The #n$a/-#$ ad"inistration 56 o--i=ers o- a stat#te -air on its -a=e, res#$tin% in its #neE#a$ app$i=ation to those /ho are entit$ed to 5e treated a$i;e, is not a denia$ o- eE#a$ prote=tion #n$ess there is sho/n to 5e present in it an e$e"ent o- intentiona$ or p#rpose-#$ dis=ri"ination. This "a6 appear on the -a=e o- the a=tion ta;en /ith respe=t to a parti=#$ar =$ass or person, or it "a6 on$6 5e sho/n 56 e*trinsi= e.iden=e sho/in% a dis=ri"inator6 desi%n o.er another not to 5e in-erred -ro" the a=tion itse$-. B#% a d&"*)&,&na%o)0 4#)4o"( &" no% 4)("#,(d, %.()( ,#"% $( a ".o-&n1 o+ 9*'(a) and &n%(n%&ona' d&"*)&,&na%&on.: Appe$$ant has -ai$ed to sho/ that, in =har%in% appe$$ant in =o#rt, that there /as a G=$ear and intentiona$ dis=ri"inationH on the part o- the prose=#tin% o--i=ia$s. The dis=retion o- /ho to prose=#te depends on the prose=#tion>s so#nd assess"ent /hether the e.iden=e 5e-ore it =an I#sti-6 a reasona5$e
4< '(

5e$ie- that a person has =o""itted an o--ense. T.( 4)("#,4%&on &" %.a% %.( 4)o"(*#%&n1 o++&*()" )(1#'a)'0 4()+o),(d %.(&) d#%&(", and %.&" 4)("#,4%&on *an $( o/()*o,( on'0 $0 4)oo+ %o %.( *on%)a)0, no% $0 ,()( "4(*#'a%&on. Indeed, appe$$ant has not presented an6 e.iden=e to o.er=o"e this pres#"ption. The "ere a$$e%ation that appe$$ant, a Ce5#ana, /as =har%ed /ith the =o""ission o- a =ri"e, /hi$e a Za"5oan%#eQa, the %#i$t6 part6 in appe$$ant>s e6es, /as not, is ins#--i=ient to s#pport a =on=$#sion that the prose=#tion o--i=ers denied appe$$ant eE#a$ prote=tion o- the $a/s. There is a$so =o""on sense pra=ti=a$it6 in s#stainin% appe$$ant>s prose=#tion. 2.&'( a'' 4()"on" a**#"(d o+ *)&,( a)( %o $( %)(a%(d on a $a"&" o+ (;#a'&%0 $(+o)( %.( 'a-, &% do(" no% +o''o- %.a% %.(0 a)( %o $( 4)o%(*%(d &n %.( *o,,&""&on o+ *)&,(. It /o#$d 5e #n=ons=iona5$e, -or instan=e, to e*=#se a de-endant %#i$t6 o- "#rder 5e=a#se others ha.e "#rdered /ith i"p#nit6. T.( )(,(d0 +o) #n(;#a' (n+o)*(,(n% o+ %.( 'a- &n "#*. &n"%an*(" do(" no% '&( &n %.( (<on()a%&on o+ %.( 1#&'%0 a% %.( (<4(n"( o+ "o*&(%0 * * *. Prote=tion o- the $a/ /i$$ 5e e*tended to a$$ persons eE#a$$6 in the p#rs#it o- their $a/-#$ o==#pations, 5#t no person has the ri%ht to de"and prote=tion o- the $a/ in the =o""ission o- a =ri"e. 8i;e/ise, 1i2- the -ai$#re o- prose=#tors to en-or=e the =ri"ina$ $a/s as to so"e persons sho#$d 5e =on.erted into a de-ense -or others =har%ed /ith =ri"e, the res#$t /o#$d 5e that the tria$ o- the distri=t attorne6 -or non-easan=e /o#$d 5e=o"e an iss#e in the tria$ o- "an6 persons =har%ed /ith heino#s =ri"es and the en-or=e"ent o- $a/ /o#$d s#--er a =o"p$ete 5rea;do/n. 9E"phasis o#rs.:

In the =ase at 5ar, no e.iden=e o- a =$ear and intentiona$ dis=ri"ination a%ainst petitioner /as sho/n, /hether 56 Prose=#tion Attorne6 Torre.i$$as in re=o""endin% the -i$in% o- In-or"ation a%ainst petitioner or 56 the CTA ?irst +i.ision in den6in% petitioner>s Motion to A#ash. The on$6 5asis -or petitioner>s =$ai" o- denia$ o- eE#a$ prote=tion othe $a/s /as the dis"issa$ o- the =har%es a%ainst Le$asE#eC /hi$e those a%ainst her /ere not.

And $ast$6, the Reso$#tions o- the CTA ?irst +i.ision dated &@ ?e5r#ar6 &((' and 00 Ma6 &((' dire=t$6 addressed the ar%#"ents raised 56 petitioner in her Motion to A#ash and Motion -or Re=onsideration, respe=ti.e$6, and e*p$ained the reasons -or the denia$ o- 5oth Motions. There is nothin% to s#stain a -indin% that these Reso$#tions /ere rendered =apri=io#s$6, /hi"si=a$$6, or ar5itrari$6, as to =onstit#te %ra.e a5#se odis=retion a"o#ntin% to $a=; or e*=ess o- I#risdi=tion. In s#", the CTA en banc did not err in den6in% petitioner>s Motion -or E*tension o- Ti"e to ?i$e Petition -or Re.ie/. Petitioner =annot -i$e a Petition -or Re.ie/ /ith the CTA en banc to appea$ the Reso$#tion o- the CTA ?irst +i.ision den6in% her Motion to A#ash. The Reso$#tion is inter$o=#tor6 and, th#s, #nappea$a5$e. E.en i- her Petition -or Re.ie/ is to 5e treated as a petition -or certiorari, it is dis"issi5$e -or $a=; o- "erit. 2HEREFORE, pre"ises =onsidered, the instant Petition -or Re.ie/ is here56 DENIED. Costs a%ainst petitioner. SO ORDERED.

!INITA V. CHICO=NA>ARIO Asso=iate 7#sti=e

KE CONCUR:

CONSUELO YNARES=SANTIAGO Asso=iate 7#sti=e Chairperson

!A. ALICIA AUSTRIA=!ARTINE> CORONA Asso=iate 7#sti=e

RENATO C. Asso=iate 7#sti=e

RUBEN T. REYES Asso=iate 7#sti=e

ATTESTATION I attest that the =on=$#sions in the a5o.e +e=ision /ere rea=hed in =ons#$tation 5e-ore the =ase /as assi%ned to the /riter o- the opinion o- the Co#rt>s +i.ision.

CONSUELO YNARES=SANTIAGO Asso=iate 7#sti=e Chairperson, Third +i.ision

CERTIFICATION P#rs#ant to Se=tion 0@, Arti=$e LIII o- the Constit#tion, and the +i.ision Chairperson>s Attestation, it is here56 =erti-ied that the =on=$#sions in the a5o.e +e=ision /ere rea=hed in =ons#$tation 5e-ore the =ase /as assi%ned to the /riter o- the opinion o- the Co#rt>s +i.ision.

REYNATO S. PUNO Chie- 7#sti=e