Commercial and Taxation Laws › Taxation Law › Local Taxation (RA 7160, as amended) › Assessment and Collection of Local Taxes
c. Injunction
Preliminary Injunction as an Exception to Barangay Conciliation
Under the Local Government Code of 1991, no complaint, petition, action, or proceeding involving any matter within the authority of the lupon shall be filed or instituted directly in court or any other government office for adjudication unless the parties have first confronted each other before the lupon chairman or the pangkat and no conciliation or settlement has been reached, as certified by the lupon secretary or pangkat secretary and attested to by the lupon or pangkat chairman, or unless the settlement has been repudiated by the parties.
As an exception to this condition precedent, parties may bypass barangay conciliation proceedings and go directly to court in cases where actions are coupled with provisional remedies, specifically preliminary injunction, attachment, delivery of personal property, and support pendente lite1. Direct resort to court is likewise permitted where the accused is under detention, where a person has been deprived of personal liberty calling for habeas corpus proceedings, or where the action may otherwise be barred by the statute of limitations1.
Authorities
- RA 7160, Sec. 412