G.R. No. 224764: Bureau of Internal Revenue vs. Lepanto Ceramics, Inc.

Chapter 1

BUREAU OF INTERNAL REVENUE, ASSISTANT COMMISSIONER ALFREDO V. MISAJON, GROUP SUPERVISOR ROLANDO M. BALBIDO, and EXAMINER REYNANTE DP. MARTIREZ, Petitioners, VS.

LEPANTO CERAMICS, INC., Respondent.

DECISION

This is a direct recourse to the Court from the Regional Trial Court of Calamba City, Province of Laguna, Branch thirty-five, through a petition for review on certiorari, raising a pure question of law. In particular, petitioners Bureau of Internal Revenue, Assistant Commissioner Alfredo V. Misajon, Group Supervisor Rolando M. Balbido, and Examiner Reynante DP. Martirez; collectively, petitioners assail the Decision dated June first, twenty fifteen and the Order dated October twenty-six, twenty fifteen of the Regional Trial Court Branch thirty-five in Civil Case Number four eight one three- twenty fourteen-C, which found Misajon, Balbido, and Martirez guilty of indirect contempt and, accordingly, ordered them to pay a fine of five thousand pesos each.