GR 148443; (April, 2006) (Digest)
G.R. No. 148443 ; April 20, 2006
COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs. THE HONORABLE ROSE MARIE ALONZO-LEGASTO, Presiding Judge, Regional Trial Court of Quezon City, Branch 99, ROSITA G. AQUINO, et al., Respondents.
FACTS
The Commissioner of Internal Revenue (CIR) sought and was granted an exemption by the COMELEC from the election ban on personnel transfers for the May 2001 elections, subject to the submission of supporting documents. The CIR complied by submitting the required documents, including the BIR’s organizational structure. Subsequently, during the election period, the CIR issued Revenue Travel Assignment Order (RTAO) No. 4-2001, reassigning several Chief Revenue Officers IV to different posts as Technical Assistants. The reassigned employees (private respondents) filed a complaint for injunction with the RTC, arguing the transfer was a demotion and illegal. The RTC, while finding the reassignment lawful and not a demotion, still issued a preliminary injunction. It held that the CIR had not properly obtained an exemption from the election ban, as COMELEC’s prior approval of the specific reassignments under the exemption was required.
ISSUE
Whether the Regional Trial Court committed grave abuse of discretion in issuing a preliminary injunction against the CIR’s reassignment orders for allegedly violating the election ban.
RULING
Yes, the RTC committed grave abuse of discretion. The Supreme Court ruled that the CIR had validly secured an exemption from the election transfer ban under Section 261(h) of the Omnibus Election Code. COMELEC Resolution No. 3499 granted the exemption request categorically, subject only to the submission of specified documents. The CIR’s subsequent compliance by submitting the required documents, including the list of reassigned personnel, fulfilled the condition. No further separate approval from the COMELEC for the implemented reassignments was necessary. The COMELEC’s grant of exemption was complete upon the CIR’s submission; had the compliance been deficient, the COMELEC retained the authority to withdraw its grant. Therefore, the RTC’s insistence on an additional approval was a capricious misinterpretation of the COMELEC resolution, constituting grave abuse of discretion warranting certiorari. The assailed order issuing the preliminary injunction was set aside.