Thursday, August 30, 2007 ‘Recycled’ arguments, court told on city’s motion
THE schools and hospitals that filed a civil suit against the City of Cebu are opposing the City Government’s motion for reconsideration on the court’s decision to proceed with the case.
Cebu Doctors’ Hospital, Cebu Doctors’ University, Cebu Institute of Technology, Southwestern University, Sacred Heart Hospital, Cebu North General Hospital and Cebu (Velez) General Hospital argued that the motion for reconsideration filed by the City of Cebu is “unmeritorious” because it simply repeated the arguments they raised in their omnibus motion.
“Recycled arguments render a motion for reconsideration a worthless pleading,” the complainants’ motion read.
Through Acting Cebu City Attorney Rodolfo Golez, the City Government officials asked Regional Trial Court (RTC) Judge Generosa Labara to reconsider her Aug. 8 decision junking their motion to dismiss the case, saying the denial of their motion may not be in accordance with law and jurisprudence.
“Without conceding to the arguments relied on by this court in its ruling, it should be emphasized that the court never ruled on the issue that the filing of this case is premature because petitioners failed to question with the Secretary of Justice the validity of City Ordinance 2095,” read the City’s motion.
But for the complainants, “a ruling may expressly treat the core issue concisely and the rest impliedly or sub-silentio.”
“The Aug. 8, 2007 order did dispose all issues raised including respondents’ arguments in the Omnibus Motion,” they said.
The City also asked Labra to dismiss with prejudice the petition filed by the complainants who are asking the court to stop City Hall from implementing the amendments to the Cebu City Omnibus Tax Code, which reclassified proprietary schools and hospitals as “service-oriented industries” and, therefore, subject to business taxes.
The Tax Code now specifically states that these establishments are subject to business taxes of only three-fourths to one percent of their annual gross sales, on top of the fixed tax amount.
The schools and hospitals, which described themselves as non-stock, non profit establishments, reacted to the amendment and described City Hall’s move as illegal since it runs counter to provisions of the Local Government Code that grant tax exemptions to non-stock and non-profit institutions.
The schools and hospitals also argued that “following the truism that a spring cannot rise above its source, it is grave error to say that amendments can stand independently. That should still merit challenge when the principal law from where they derive life had already been declared null and void, or without legal effect.”
In February this year, Justice Secretary Raul Gonzalez nullified the tax measure because no public hearing was held before it was approved. (KNT)
