311 Insular Life V CA
311 Insular Life V CA
311 Insular Life V CA
v Toledo 306
GR No. 190818, 05 Jun. 2013, Perlas-Bernabe, J.
Digested by Janelle Gomedoza • Law 125 – Civil Procedure
Topic: Admission by adverse party
Local government provided for local tax in Manila. Payors were assessed who paid under protest but
question constitutionality. City filed a Motion to Dismiss and Answer alleging that there was no written
claim. Petitioners then requested for admission of the fact that they submitted a written claim. City did
not respond. Court held fact is not admitted because already previously answered.
FACTS
Toledo as City Treasurer assessed petitioners for 4th Q local business tax pursuant to City
Ordinance (Revenue Code of Manila)
Taxes were paid under protest. Subsequently, a case was filed alleging unconstitutionality
of Sec. 21 of Revenue Code and sought refund
City filed a Motion to Dismiss and answer. Both averred the lack of a written claim for
refund which should be filed with Office of City Treasurer
Petitioners sent a request for admissions to have City admit the fact that a written claim
was made. City did not respond w/in the period.
Petitioners argue that the fact should already be deemed admitted.
RATIO
1. The written claim contention was already controverted in the MTD and Answer previously
filed
GR: once a party serves a request for admission, the party to whom such is served is
given 15 days to file a sworn statement answering the same. Should the latter fail to file
and serve, each of the matters shall be deemed admitted
XPN: When party to whom such request served had already controverted the matters
subject of request in an earlier pleading. Cannot be compelled to admit or deny anew.
Implied admission rule not applicable.
Concrete Aggregates Corp v CA: not refer to a mere reiteration of what has already been
alleged, otherwise it constitutes redundancy and will be useless and pointless process.
Limos v Odones: should set forth relevant evidentiary matters of fact whose purpose is to
establish party’s cause of action or defense. Unless it serves that purpose, it is pointless,
useless, and a mere redundancy
Applied: fact requested already stated in MTD and Answer. Not deemed to have admitted
truth and veracity of requested fact
DISPOSITIVE
WHEREFORE, the petition is DENIED.