Commercial and Taxation Laws › Taxation Law › Tax Remedies › Judicial Remedies
b. Procedure
Taking of Evidence
The Court may receive evidence in the following cases:
- In all cases falling within the original jurisdiction of the CTA in division pursuant to Section 3, Rule 4 of the RRCTA1
- In appeals in both civil and criminal cases where the Court grants a new trial pursuant to Section 2, Rule 532 and Section 12, Rule 124 of the Rules of Court3
The following are authorized to take evidence:
- Any justice of the court when:
- The determination of a question of fact arises at any stage of the proceedings; or
- The taking of an account is necessary; or
- The determination of an issue of fact requires the examination of a long account.
- Any court official for the sole purpose of marking comparison with the original and identification by witnesses of the received documentary evidence
Motion for Reconsideration/Motion for New Trial
An aggrieved party may move for a reconsideration or new trial regarding any judicial decision, resolution, or order.
The motion must be filed within a period of fifteen (15) days.
A second motion for reconsideration or for new trial is prohibited (Sec. 7, Rule 15, A.M. No. 05-11-07-CTA)4.
Filing either motion tolls the running of the prescribed period for perfecting an appeal.
Grounds for a Motion for New Trial:
- Fraud, accident, mistake, or excusable negligence which could not have been guarded against through ordinary prudence, and by which the rights of the aggrieved party were likely impaired; or
- Newly discovered evidence which, even with the exercise of reasonable diligence, could not have been found and presented during the trial, and which would probably alter the judgment if introduced.
Criminal Cases:
- Institution and prosecution of criminal actions
- Institution of the civil action in a criminal proceeding
- Period to perfect an appeal
Taking of Evidence
The Court may receive evidence in the following cases:
- In all cases falling within the original jurisdiction of the CTA in division pursuant to Section 3, Rule 4 of the RRCTA5
- In appeals in both civil and criminal cases where the Court grants a new trial pursuant to Section 2, Rule 536 and Section 12, Rule 124 of the Rules of Court7
The following are authorized to take evidence:
- Any justice of the court when:
- The determination of a question of fact arises at any stage of the proceedings; or
- The taking of an account is necessary; or
- The determination of an issue of fact requires the examination of a long account.
- Any court official for the sole purpose of marking comparison with the original and identification by witnesses of the received documentary evidence
Motion for Reconsideration/Motion for New Trial
An aggrieved party may file a motion for reconsideration or for a new trial against any court decision, resolution, or order.
Such motion must be filed within a period of fifteen (15) days.
A second motion for reconsideration or for a new trial is not permitted (Sec. 7, Rule 15, A.M. No. 05-11-07-CTA)8.
The timely filing of a motion for reconsideration or for a new trial interrupts the period to perfect an appeal.
Grounds for a motion for new trial:
- Fraud, accident, mistake, or excusable negligence that ordinary prudence could not have prevented and by which the rights of the aggrieved party were probably impaired; or
- Newly discovered evidence that could not have been discovered and produced at the trial through reasonable diligence, and which, if admitted, would likely change the outcome.
CRIMINAL CASES
Authorities
- A.M. No. 05-11-07-CTA, Rule 15, Sec. 7
- A.M. No. 05-11-07-CTA, Sec. 7
- RRCTA, Sec. 3
- RRCTA, Sec. 4
- Rules of Court, Rule 53, Sec. 2
- Rules of Court, Sec. 12
- Rules of Court, Sec. 124
- Rules of Court, Sec. 53