Tag: double jeopardy

— Criminal Law, Taxation —

TUPAZ v. ULEP G.R. No. 127777. October 1, 1999 Taxation, Assessment, Prescriptive Period, Criminal Action

October 24, 2018

FACTS:      On January 10, 1991, two Informations were filed with the RTC, against Petronila C. Tupaz and her late husband Jose J. Tupaz, Jr., as corporate officers of El Oro Engravers Corp., for nonpayment of deficiency corporate income tax for the year 1979. Criminal Case No. Q-91-17321 was raffled to Branch 105, presided over… Read More TUPAZ v. ULEP G.R. No. 127777. October 1, 1999 Taxation, Assessment, Prescriptive Period, Criminal Action

— Remedial Law —

PALU-AY vs. CA G.R. No. 112995. July 30, 1998 Double Jeopardy, Annulment of judgment

October 25, 2017

FACTS: In the case at bar, it is contended that the decision of the RTC should be annulled because it is based on an issue not made out during the trial. This case of annulment of final judgment was dismissed by the CA. the CA held that petitioner could not validly file a petition for… Read More PALU-AY vs. CA G.R. No. 112995. July 30, 1998 Double Jeopardy, Annulment of judgment