This case has been cited 1 times or more.
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2009-04-24 |
AUSTRIA-MARTINEZ, J. |
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| Previously, under Section 36 of Presidential Decree (P.D.) No. 464 or the Real Property Tax Code, the proper mode of appeal from a decision rendered by the CBAA was by special civil action for certiorari filed directly with the Court.[34] However, with the passage of R.A. No. 7902,[35] granting the CA exclusive appellate jurisdiction over decisions of boards and commissions, the Court issued Revised Administrative Circular No. 1-95[36] which provides under paragraphs 1[37] and 5[38] that appeal from a decision of the CBAA shall be by Petition for Review with the CA. Thus, from the final judgment of the CA, appeal to the Court on questions of law is by Petition for Review on Certiorari under Rule 45 of the Rules of Court.[39] The availability of such remedy bars recourse to a special civil action for certiorari even if one of the grounds invoked is grave abuse of discretion.[40] | |||||