Republic of the Philippines

REGIONAL TRIAL COURT

Branch 31
Cabarroguis, Quirino

NATIONAL GRID CORPORATION OF

THE PHILIPPINES,
Plaintiff,

-versus- CIVIL CASE No. 887-2015

THE PROVINCE OF QUIRINO ET AL.,

Respondents.
x-----------------------------------------------x

REJOINDER

Respondents respectfully state that:

1. Plaintiff, in its Reply, extensively discussed the distinctions

between original and appellate jurisdiction citing the case of
Yamane vs. BA Lepanto Condominium Corporation GR
No. 154993; October 25, 2005;

2. With due respect, significant portion of the decision was

omitted. The Supreme Court in the Yamane case made a
qualification, to wit:

“However, we make this pronouncement subject to two important

qualifications. First, in this particular case there are nonetheless
significant reasons for the Court to overlook the procedural error
and ultimately uphold the adjudication of the jurisdiction exercised
by the Court of Appeals in this case. Second, the doctrinal
weight of the pronouncement is confined to cases and
controversies that emerged prior to the enactment of
Republic Act No. 9282, the law which expanded the jurisdiction of
the Court of Tax Appeals (CTA).” (Emphasis and underscoring
ours.)

3. Republic Act No. 9282 otherwise known as the “Law

creating the Court of Tax Appeals” was enacted March 30,
2004, that is, prior to the assessment in question hence,
the case cited has no doctrinal value in the case at bar;

4. Noteworthy is the provision in Section 7 a (3) of RA 9282

further classifying the extent of jurisdiction by the lower
court:
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 "3. Decisions, orders or resolutions of the Regional Trial Courts in
local tax cases originally decided or resolved by them in the
exercise of their original or appellate jurisdiction;

5. In the exercise of original jurisdiction, say for certiorari,

there is no order of default. More so when the court is
exercising its appellate jurisdiction. Ordinarily, the court
will proceed to render judgment based on the records
specially if it, as admitted and submitted by the parties,
purely involves a question of law for the simple reason that
the facts are deemed uncontroverted hence, there is no
factual issue/s to be resolved;

6. Be that as it may, the parties have agreed on one common

principle- The case is already ripe for judicial determination
as it is posed a question of law;

7. What is discombobulating, however, is the fact that plaintiff

seemed to be uneasy with the syllogism made in the
Opposition. Again to incorporate:

6a. This representation submits the case for the resolution

of the Honorable Court which he hoped to be resolved based
on the following basic premises:

a. The phrase “in lieu of all taxes” is a tax absolutory clause

hence, the rule that an entity claiming exemption bears
the burden of proof and it must pass muster the
principle that tax exemptions are strictly construed;

b. Since there is a doubt in the statutory text of the

appellant’s franchise, there is a need for them to prove
that in the legislative deliberations, the intention of the
legislature is unequivocal as to its claim for exemption.
Without such categorical statement, the onus remains
with the appellant and the strict construction on tax
exemption stands.

8. The phrase “in lieu of taxes” continuously haunts our courts

in a catena of cases. Certainly, the doubt as to its proper
import can only be resolved by going to the spirit of the law
which can be deciphered by the deliberations in the
legislative halls. In that way, the proper interpretation and
construction will be safe and accurate.

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 WHEREFORE, it is respectfully prayed that the Honorable
Court will find the case ripe for judicial determination and
submit the case for resolution based on the records.

15 April 2016. Cabarroguis, Quirino.

JETRON MIKE CASTRO MARCOS

Capitol Hills
Cabarroguis, Quirino
IBP No. 9575371
PTR No. 4382941
ROA No. 52472 (05-11-2006)
MCLE No.IV-0020058 (05-23-2013)

Copy furnished via express courier due to distance and time

constraints.

NATIONAL GRID CORPORATION OF THE PHILS.