Full Text Cases

JOSE A. ARCHES, Petitioner-Appellant, v.ANACLETO I. BELLOSILLO and JAIMEARANETA,Respondents-Appellees.SYLLABUS1. TAXATION; SUIT ON UNCONTESTED ASSESSMENT;JURISDICTIONALTEST. Asuit institutedbytheRepubi!"b#sed $n #n un!$ntested #ssess%ent" is $ne %e&ey '$& the&e!$(e&y $' # su% $' %$ney )he&e the #%$unt de%#nded!$nstitutes the *u&isdi!ti$n# test.+. ID.; ID.; LAC, O- A..RO/AL 01 RE/ENUE COMMISSIONER;SUC2RE3UISITENOTJURISDICTIONAL. The4uesti$n$')hethe&thissuit sh$ud be#& the #pp&$(#$' the Re(enueC$%%issi$ne& is n$t *u&isdi!ti$n#" but $ne &e#tin5 t$!#p#!ity t$ sue $& #6e!tin5 the !#use $' #!ti$n $ny. S$" in&uin5$ns#id4uesti$n" )h#te(e& e&&$&. i' #ny the%uni!ip# !$u&t !$%%itted" )#s %e&ey #n e&&$& $' *ud5%ent"n$t !$&&e!tibe by certiorari.7. ID.; ID.; INTERLOCUTOR1 ORDER; REMED1 T2ERE-ROM. An $&de& denyin5 # %$ti$n t$ dis%iss is inte&$!ut$&y #nd the&e%edy $' the unsu!!ess'u %$(#nt is t$ #)#it the *ud5%ent$n the %e&its #nd then #ppe# the&e'&$%.8. .RESCRI.TION; .RESCRI.TI/E .ERIOD; 2O9 COUNTED. Thep&$pe& p&es!&ipti(epe&i$d'$& b&in5in5!i(i #!ti$ns" is:(e ye#&s '&$% the d#te $' #ssess%ent" unde& Se!ti$n 77+ $'theT#; C$de. Theth&eeye#&s p&es!&ipti(epe&i$dunde&Se!ti$n &e'e&s $ny t$ the su%%#&y &e%edies $'distint #nd e(y.D E C I S I O NBENGZON, J.P., J.:.etiti$ne&?#ppe#ntJ$seA&!hes:ed$n-eb&u#&y+@"1A