De los Reyes vs. Sandiganbayan G.R. No.

165341

The Supreme Court nullifies the decision of the Sandiganbayan in the case of De los
Reyes v. Sandiganbayan due to procedural errors, directing the Sandiganbayan to resolve
the motion for reconsideration in due course.

 The case involves the conviction of Gilberto M. De Los Reyes and Cesar Q. Concon for violating the Property Tax
Code by reassessing the value of certain properties without authority.
 Their co-accused, Antonio Callanta, was acquitted.
 The charges were filed in the Municipal Trial Court (MTC) of Cebu City, charging the accused with violating Section
106 of the Property Tax Code.
 The prosecution alleged that the accused, in their official capacities, granted requests to reassess and readjust the
assessed value of certain real properties without the intervention or participation of the Local Board of Assessment
Appeals.

Prosecution's Evidence and Defense Argument

 The prosecution presented documentary evidence, including tax declarations and notices of assessment, as well as
the testimony of a witness, the then incumbent City Assessor of Cebu City.
 The defense argued that the reassessment was done within the bounds of their official duties and functions, citing a
long-standing practice of City Assessors to entertain petitions for reconsideration by taxpayers.

Conviction and Administrative Charges

 The MTC convicted De los Reyes and Concon but acquitted Callanta.
 The RTC affirmed the conviction on appeal.
 The accused also faced administrative charges before the Office of the Ombudsman, which found them
administratively liable and suspended them from office for one year.

Sandiganbayan's Decision and Motion for Reconsideration

 The Sandiganbayan acquitted all the accused of the charge of violating Section 3(e) of the Anti-Graft and Corrupt
Practices Act.
 However, it denied the appeal of De los Reyes and Concon in the criminal case, affirming their conviction.
 The Sandiganbayan declared their motion for reconsideration as a mere scrap of paper, stating that its decision had
become final and executory.

Petition before the Court and Arguments

 De los Reyes and Concon argued in their petition before the Court that... continue readin

1. The case is docketed as G.R. No. 165341.

2. The petitioners in the case are Gilberto M. De los Reyes and Cesar Q. Concon.
3. The respondents in the case are the Honorable Sandiganbayan and the People of the Philippines.
4. The Supreme Court nullified the decision of the Sandiganbayan in the case due to procedural errors.
5. The Sandiganbayan was directed to resolve the motion for reconsideration in due course.
6. The case involves a violation of Section 106 of the Property Tax Code.
7. The accused in the case are Antonio Callanta, Gilberto de los Reyes, and Cesar Concon.
8. The accused are public officers in the City Assessor's office in Cebu City.
9. The accused are charged with committing the offense in relation to their office and conspiring with each other.
10. The case involves a general revision of the assessment of real properties in 1988.
11. The accused granted requests for reassessment and readjustment of assessed values of real propertie...