CTA Case No. 2489 (Decision)

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DECIS I ON ... C . T . A. CASE NO . 2489 - 12 - PNB buil d ing was demol i s hed without f irs t sec u ring from t he Office of t he City En g ineer the necessary per - mit in a lleged v iol a tmon of Section 861 Revised City Or d ina nce 1600, r esponde nts c onc lude th a t t11 o g r a nt now to the petitione r the r e f und of r ealty t axes it has a l re ady pai d a nd to exempt it f r om r ealty t ax on th e bui l d ing for 1970 would be in effect to r ewa r d downright a nd de li ~ ber a t e viol ations o f l aw .. (p. 1 48 , CTA records ) From t hi s we c an r eadil y infer that if thi s Court shoul d find petitione r entitl ed' to the refund a nd exemption it i s king, the Cou rt o f Tax Appea l s would b e sanction.. ing. i f no t _do ing, an ill ~ga l act . For this court to countena nce such a rgume nts o r motiva tion, when the re- c o rds of thi s c ase fail to s how o f any s tep done to p ros ecute petitione r of the guilty party. wou l d not only be un fair b~ t $ubversi-Ve o f t he peopl e' s fa i th a n d confi denc e in their public officers whose sworn duty is to uphol d the l aw Aft e r the ity ' ngine e r o f Manil a has decl a r e d the ol d PNB bui l d ing �uns a f e for huma n h abitation .. a n d the c e rtificat e o f occupancy p r e viously i ssued by h i s Office suspended and sa i d "bui l d ing be immediately va c ated" upon not ice the r eo f , we a r e a t a lo ss to see how respondents deduc ed the theory tha t the build ing 573

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D CISI ON C�� � C SE 0 , 2499 � The buil ing, be for th Your nor. I think s than tgat - one il ion or ev n hundred - the buildin But fter the earthquake, I b lieve it could not be assessed, n ev n the foundation, bec ause this found tion not b used as it i s �� , . bee u e thi foundation can not be used whil e there ~s the buil ding th t cannot b used. Underscoring u lied. ) � XXXXX COURT , Do you me an t o say th t ev n if it could b rep ired, i f r eparing the buildin would cost mor th n t � � � than building a ne on th n it r ctic lly lo se its v lu . � ~xactly, Yes, Y0 ur Honor, COURT . so, in oth r words, r. v cill , in your consider d opinion, i .the a sse ed v lue of 5oo,ooo.oo impo d on the ai PNB u11ding by th Board of sse ~m nt ppe l s in its d cis ion of D c mb r 27, 1972 correct nd prop r7 I thi nk � I 1ould y, exhorbi nt, beca ~e it coul not render any b n fit t the o e r x x x � In other words~ th Bank ~ �oul d not rebui1 o r r p i r that building, o i t wa s not r nd ring any rent 1 ... (t. s . � 0 v . 19, 1974, p . 38- 41.) In the ab nee of any ~hewing m the contr ry, and none has be n p es nt d by� respond nts to r fute or rebut th finding nd co nclusion of the 1ty ngine r of M nil , the afor mentioned engin ering firm of v cill Bui1 ing Co oration and DCCD ngin ring ~o ora tion, and the testimony of ~ngr, tonic v ci1la, t h r 1 no v lid re on for �thi s Court no to b li ve th t the ol d N building, a� er th e th k e of uguc:�t 2, 1968� could not anymor 581

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