Taxation ii the cta which is now of the same rank as

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TAXATION II the CTA, which is now of the same rank as the Court of Appeals. Whereas, the DOJ is the principal law agency of the Philippine government and has the power to investigate the commission of crimes, prosecute offenders and administer the probation and correction system. Moreover, there is nothing in the Revised Quezon City Charter which would suggest that the power of the City Prosecutor to investigate and prosecute crimes, misdemeanors, and violations of ordinances committed within the territorial jurisdiction of the city is to the exclusion of the State Prosecutors. In fact, the Office of the State Prosecutor exercises control and supervision over City Prosecutors under Executive Order No. 292, otherwise known as the Administrative Code of 1987. 3.b. As for petitioner's second ground, she contends that she has been denied due process and equal protection of the laws because similar charges for violation of the NIRC against Regina Velasquez were dismissed by the DOJ for the reason that Velasquezs tax liability was not yet fully determined when the charges were filed. Firstly, a motion to quash should be based on a defect in the information which is evident on its face. But the Information against petitioner appears valid on its face and the allegation that it was filed in violation of her constitutional rights to due process and equal protection of the laws is not evident on the face thereof. Secondly, petitioner cannot claim denial of due process because she was given the opportunity to file her affidavits and other pleadings and submit evidence before the DOJ during the preliminary investigation. Due process is merely an opportunity to be heard. Furthermore, preliminary investigation conducted by the DOJ is merely inquisitorial and is not a trial of the case on the merits. Lastly, petitioner was not able to duly establish that she and Velasquez were indeed similarly situated yet they were treated differently; such as identity of acts committed for which they were charged with the violation of the same provisions of the NIRC and presentation of similar arguments and evidence in their defense. Moreover, there was no evidence presented to prove a clear and intentional discrimination against petitioner whether by the Prosecution Attorney or by the CTA First Division. The only basis for petitioner’s claim of denial of equal protection of the laws was the dismissal of the charges against Velasquez while those against her were not. ACADEMIC DISCUSSION BY SC
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CLAUDINE L. SUMALINOG LLB-3 TAXATION II General rule: The denial of a motion to quash is an interlocutory order which is not the proper subject of an appeal or a petition for certiorari. According to Section 1, Rule 41 of the Revised Rules of Court, governing appeals from the Regional Trial Courts (RTCs) to the Court of Appeals, an appeal may be taken only from a judgment or final order that completely disposes of the case or of a matter therein when declared by the Rules to be appealable. Said provision, thus, explicitly states that no appeal may be taken from an interlocutory order.
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