GR 144707; (July, 2004) (Digest)
G.R. No. 144707. July 13, 2004.
PEOPLE OF THE PHILIPPINES, petitioner, vs. LUCIO C. TAN, et al., respondents.
FACTS
The Commissioner of Internal Revenue filed complaints for fraudulent tax evasion against Fortune Tobacco Corporation and other respondents for taxable years 1990-1992. The Department of Justice (DOJ) Panel conducted a preliminary investigation. Respondents secured a preliminary injunction from the Regional Trial Court (RTC) of Quezon City, which was ultimately upheld by the Supreme Court in G.R. No. 119322, ruling the injunction was proper as the complaints lacked a prima facie basis. After this Supreme Court decision became final, the DOJ Panel revived the proceedings and eventually filed criminal informations before the Metropolitan Trial Court (MeTC) of Marikina. The MeTC dismissed the informations, citing the final ruling in G.R. No. 119322 as the law of the case, which found no prima facie evidence. The DOJ Panel’s motion for reconsideration was denied.
ISSUE
Whether the DOJ Panel’s petition for certiorari before the RTC, assailing the MeTC’s dismissal orders, was filed on time.
RULING
No, the petition was filed out of time. The RTC correctly dismissed it. The period to file a petition for certiorari under Rule 65 is 60 days from notice of the judgment, order, or resolution sought to be assailed. The reckoning point for the 60-day period is the receipt of the order denying the motion for reconsideration of the assailed order. Records show the DOJ Panel received the MeTC Order denying its motion for reconsideration on May 28, 1999. It then had until July 27, 1999, to file the certiorari petition with the RTC. However, the petition was filed only on August 2, 1999, which was six days late. The petitioner’s argument that the period should be counted from its counsel’s actual receipt of the order on June 3, 1999, is unavailing. Service upon a registered clerk of the Public Attorney’s Office (PAO), who is not the counsel of record, is not binding. Service was properly made to the DOJ Panel prosecutors who were the counsel of record. The date of receipt by these counsel of record controls. Consequently, the petition was filed beyond the reglementary period, rendering the RTC’s dismissal order final and unassailable.